Pending government dues cannot be recovered from property leased to assessee

Shaniyal Dyeing Printing P Limited Vs C.C.E. (CESTAT Ahmedabad) Held that it is settled that the government dues against the assessee cannot be recovered from the owner of the property which was leased out to the assessee against whom the dues are pending Facts- The appellant had filed an application for cancellation of Central Excise Registration and had given the factory plot to M/s Roma Industries, a partnership firm on lease for the period 25.07.1997 to 14.12.1998. M/s Roma Industries ran their business at said premises during the period 11.08.1997 to 14.12.1998 and during the said period ...