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2011 (1) TMI 344 - AT - Central ExciseStay application - Seizure - Time barred - It is also coming out from the department that they have acted on the basis of an order under Section 37B issued by the Central Board of Excise and Customs - Unless otherwise warranted under law, seizure without cogent reasons and without proper authority, shall never get approval of the higher Court - the authority in disguise has directed the Additional Commissioner to issue the order without fairly acting on the face of the record, it is high time to complete the adjudication in accordance with law to remove hardship to the assessee - stay application and appeal is disposed of
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