TMI Blog2016 (12) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants had leased their factory, building and plant and machinery to M/s Siddhnath Exports for a period of six years commencing from 27th March 2000, and till 26th March 2006 and stipulated that in any case, the factory was not to be vacated till the export obligation was discharged. However, the said lessee M/s Siddhnath Exports has left their premises before completion of export obligations and expiry of lease period of six years. Held that: - I find that on the very same issue, 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 - C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em taking recourse of the provisions of Section 11 of Central Excise Act, 1944 read with Section 142 of Customs Act, 1962 being the owner of the said premises. He submits that even though the lease period was for six years, the lessee M/s Siddhnath Exports has vacated the premises in the year 2001. The learned Commissioner(Appeals), interpreting the sub-clause (ii) of clause (c) of Sub-section (1) of Section 142 of Customs Act,1962 erroneously observed that the said property was under the control of defaulter M/s Siddhnath Exports and consequently held that for recovery of the dues outstanding from the said M/s Siddhnath Exports, could be recovered by the attachment of the property. It is his contention that after vacation of the said p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was issued to the appellant on 01.07.2004 i.e. before expiry of the lease period 6. I find that the recovery notice was issued to the Appellant on 11.10.2005 along with M/s Siddhnath Exports for recovery of the outstanding dues under Section 142(1)(c)(ii) of Customs Act, 1962. It is not in dispute that under registered lease deed executed on 27.03.1999, the Appellants had leased their factory, building and plant and machinery to M/s Siddhnath Exports for a period of six years commencing from 27th March 2000, and till 26th March 2006 and stipulated that in any case, the factory was not to be vacated till the export obligation was discharged. However, the said lessee M/s Siddhnath Exports has left their premises before completion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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