2014 (2) TMI 1281

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.....) For the Respondent : Shri S K Mall (A.R.) JUDGEMENT Per : Mr. M.V. Ravindran; This appeal is directed against OIA No.RKA/321/SR-1/2009 dtd 19.5.2009. 2. Flittering out unnecessary details, the relevant facts are the appellant here executed lease deed dtd 18.5.2000 in terms of which factory including land, building and plant and machinery was given on lease to one M/s Cosmic Textiles P Ltd....

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....of law relied upon Sec 142 of the Customs Act to hold against the appellant for recovery of Govt dues. 3. Both sides agree that the issue involved in this case is squarely covered by the decision of this Bench in the case of Rajabali Ismail Rajbara vs. CCE., Surat - 2013(298)ELT 612 (Tri. Ahm.) and produced copy of the said order. 3. After hearing both sides and perusal of records, we find that ....