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2014 (2) TMI 1281 - AT - Central ExciseAttachment of property - recovery of Government dues - Sec. 142 (1)( c) (ii) of the Customs Act 1962 read with Rule 4 - Held that: - the issue involved in the current appeal before us is identical to the issue which was decided by the majority order in the case of of Rajabali Ismail Rajbara vs. CCE., Surat [2014 (3) TMI 483 - CESTAT AHMEDABAD (LB)] - Since the issue is covered by a majority decision, and nothing is brought to our notice as to the said order is over turned by higher judicial forum, following the same we allow the appeal and set aside the impugned order - appeal allowed - decided in favor of appellant.
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