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2009 (11) TMI 784 - AT - Central ExciseAttachment of leased factory - recovery of amount from the lessee to the lessor - Held that: - Commissioner (Appeals) has held that appellants are liable in terms of the provisions of Section 142 of Customs Act and held that only lessee is deemed to be in possession of the factory premises. We find that observation of the Commissioner (Appeals) about the applicability of Section 142 is not proper - detailed legal position as to the applicability of Section 142 and also the observation of Commissioner (Appeals) that Section 11 of Central Excise Act is not applicable is required to be examined at the time of final hearing of appeal - appeal allowed by way of remand.
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