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TMI Blog2017 (1) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has discussed in detail, the legality of the recovery of the outstanding dues from the lessor when the lessee, an 100% EOU, vacated the premises before fulfillment of the export obligations in Rajabali Ismail Rajbara case [2014 (3) TMI 483 - CESTAT AHMEDABAD (LB)] and by majority held that recovery cannot be made from the Lessor by attachment of the property. Appeal allowed - decided in favor of appellant. - E/512/2010-SM - A/11740/2016 - Dated:- 6-12-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant: Shri Willingdon Christian, Advocate For Respondent: Shri L. Patra, A.R. Per: Dr. D.M. Misra Heard both sides. 2. This appeal is filed against OIA No.RKA/145/SRT-I/2010, dt.25.02.2010, passed by Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trol of defaulter M/s Revawala Exports and consequently held that for recovery of the dues outstanding from the said M/s Revawala Exports, could be recovered by the attachment of the property. It is incorrect to conclude that M/s Revawala Exports continued to be under the control of said premises even after vacation of the said leased premise albeit before expiry of the lease period. The learned Advocate submitted that in similar facts and circumstances, this Tribunal by majority, in the case of Rajabali Ismail Rajbara Vs CCE Surat 2013 (298) ELT 612 (Tri-Ahmd) , observed that recovery of confirmed dues pending against the lessee - EOU cannot be recovered from the lessor even though the lessee - EOU had vacated the premises before expiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has discussed in detail, the legality of the recovery of the outstanding dues from the lessor when the lessee, an 100% EOU, vacated the premises before fulfillment of the export obligations in Rajabali Ismail Rajbara case(supra) and by majority held that recovery cannot be made from the Lessor by attachment of the property. 7. The learned Authorized Representative for the Revenue makes sincere attempts to distinguish the facts of the said case, advancing his argument that recovery notice in the present case was issued before expiry of lease period and the present lease deed was registered, hence the said decision is not applicable to the present case, which in my opinion, is insignificant and not relevant to the interpretation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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