TMI Blog2009 (11) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... ned at the time of final hearing of appeal - appeal allowed by way of remand. - E/1347 & 1348/2009 - S/1546-1547/2009-WZB/AHD - Dated:- 5-11-2009 - Shri B.S.V. Murthy and Ashok Jindal, JJ. Shri P.M. Dave, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. ORDER M/s. Shri Ram Narayan Dyg. Ptg. Mills and M/s. Jaynarayan Dyg. Ptg. Mills executed a lease deed in the year 2000 in terms of which Plant, Machinery and factory building were given on lease to Cosmic Private Limited and Radha Krishna Dyeing Printing Mills (Gujarat) respectively. The lease deed was valid for six years and lease deed has also the condition that factory shall not be vacated till the export obligation is discharged and cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the Revenue not to dispose of the property during the pendency of appeal. He also submits that interest of the Revenue would not be prejudiced by this order. Learned SDR on behalf of the Revenue submits that this Tribunal does not have powers to pass such orders and that there is no recovery of amount is involved and provisions of Section 35F are not applicable and Tribunal can give stay only in cases of recovery of arrears to implement the order. 4. We have considered the submissions made by both the sides. Both the sides have not shown any precedent decision in respect of their contention. However, learned advocate cited Rule 41 of CESTAT Procedure Rules and submitted that Tribunal had inherent power to grant stay. We reproduce the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. However, 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. We find considerable force in the argument of learned advocate that an undertaking that appellant would not further encumber the factory and be allowed to continue the manufacturing operation in the factory so that facility would not lie idle till the issue is resol ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
