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2015 (10) TMI 1806 - CESTAT AHMEDABADRecovery of duty - Attachment of property - Section 11 - Held that:- reliance placed by the Revenue on an undertaking given by the Respondent in the year 2001 was not properly appreciated by the first appellate authority under which Respondent has clearly agreed to pay the dues pertaining to M/s. Namokar Processors as and when the issue is decided in favour of the department. There is nothing in this undertaking to suggest that liabilities arising after undertaking will be paid by the Respondent. This aspect has to be examined in the latest judgment of Allahabad High Court in the case of Rana Girders Limited vs. UOI (supra) which was also not available before the first appellate authority while deciding the issue. In the interest of justice, this matter is thus required to be remanded back to the first appellate authority for deciding the issue in de-novo proceedings. Revenue should bring to the notice of the first appellate authority the documents placed before the Bench including the latest judgment of the Allahabad High Court. - Matter remanded back - Decided in favour of assessee.
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