1992 (1) TMI 314 - HC - Central Excise

Disposal of the stay applications - Recovery proceedings - Held that - Since the petitioner had already filed appeals against the impugned orders along with stay applications and the stay applications are still pending we think that the action of the Superintendent Central Excise seeking recovery of the amount demanded is wholly unjustified. The recovery proceedings should have been remained stayed till the disposal of the stay application. Also till the disposal of the stay applications which are fixed for 29.1.1992 and 13.2.1992 the goods of the petitioner shall remain attached but shall not be auctioned.

Summary

The High Court of Allahabad heard a case involving duty and penalty demands from a petitioner by the Additional Collector, Central Excise, Kanpur. The petitioner had filed appeals and stay applications against the orders. The Superintendent, Central Excise Range-II, Agra attached the petitioner's goods for recovery before the stay applications were disposed of. The court directed that the goods remain attached but not auctioned until the stay applications are decided. If the stay applications are dismissed, auction proceedings can proceed. The writ petition was dismissed.