TMI Blog2017 (5) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned refund amounts payable to the appellant, against the arrears standing against M/s Kalani Industries - adjustment not allowed - appeal allowed - decided in favor of appellant. - Excise Appeals No.482 of 2012 with C.O. No.4456 of 2012 with No.483-485 and 584 of 2012 (SM) - A/53298-53302/2017-SM[BR] - Dated:- 12-5-2017 - Shri B. Ravichandran, Member ( Technical ) Ms. Shreya Dahiya, Advocate for the appellant Shri G.R. Singh, Authorized Representative (DR) for the respondent ORDER Per: B. Ravichandran These 5 appeals are against the common impugned order dated 28/11/2011 of Commissioner (Appeals), Indore. The appellants are engaged in the manufacture and export of Flexible Intermediate Bulk Containers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department, the recovery can be made from the appellants. She submitted that such action is contrary to the legal provisions of Section 11. Even if the appellants are considered as an associate company of M/s Kalani Industries, that by itself will not make them liable for an arrears of revenue standing against M/s Kalani Industries. 3. The learned AR supported the findings of the lower Authorities. He submitted that the appellants are in possession of a leased land and in terms of the agreement levies, taxes etc. are liable to be paid by the lessee of the land. The arrear standing against M/s Kalani Industries can be rightly recovered from the appellants as they are part of same group/associate unit of appellant company. Recovery of pend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shows that the appellants liability as lessee is only with reference to the taxes and fees on the aforesaid assets leased by them. The Central Excise duty, arrear has no linkage to the leased land except that the land belongs to M/s Kalani Industries and was leased to the appellants. I find that the lease deed provisions have no relevance or application to justify the adjustment of sanctioned refund amounts payable to the appellant, against the arrears standing against M/s Kalani Industries. 6. The learned AR relied on the decision of Hon ble Andhra Pradesh High Court in Asstt. Commissioner of C. Ex., Nalgonda vs. Global Enterprises reported in 2010 (256) E.L.T. 687 (A.P.). It is seen the Hon ble High Court in that case was deali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent-National Textile Corporation Limited. That is the reason why, the fourth respondent-National Textile Corporation Limited has admitted his liability to pay the dues on behalf of the M/s. Balaramaverma Textile Mills Limited. But, insofar as the petitioner-company is concerned, there has been no such transfer of either business or trade by the fourth respondent-National Textile Corporation Limited. Instead, what has been transferred is only certain properties belonging to the M/s. Balaramaverma Textile Mills Limited, which stood transferred with the fourth respondent-National Textile Corporation Limited. Therefore, in my considered opinion, the petitioner, who has purchased some properties and not transferee of the trade or business, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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