Hi Kanth,

Your thinking is right. You must not leave your present Employer without proper notice period or before providing suitable replacement, Handing over- taking over must be done honestly. You must remember that when you were in need this particular Employer has given you opportunity to work & earn, gain knowledge and skills. You should be faithfull to him and must leave your present organisation with Good terms. It may help you a lot in future.
Next point regarding you are getting another good Opportunity is nice . you got to make them understand that you need to provide proper Handover to present company. I am sure this is very reasonable matter and most of them will understand. some may not agree ,but you would surely have great luck with some or other company.

Summary - Please leave your present company with good terms and proper handover with suitable replacement.

Keep smiling.......
Yogita