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2016 (4) TMI 973 - HC - Central ExciseSeeking permission to sell the non-bonded duty paid goods - to make deposit which is a pre-requisite of filing the appeal - Held that:- if the petitioner is placed on terms and under the strict supervision of the respondent, if the non-bonded goods which are the absolute property of the petitioner could be ascertained, the petitioner could be permitted to sell the same in favour of purchasers whom the petitioner may identify and if the monies raised are directly provided to the respondent or made to be deposited before the CESTAT to meet the demand of the pre-conditional deposit and the remaining amount if any could be handed over to the respondent in partial discharge of any liability, subject to the result of the appeal, it would meet the ends of justice. Therefore, on sale of such goods, the amount shall firstly be deposited as a pre-conditional deposit before the CESTAT and the remaining amount under protest shall be appropriated by the respondent, subject to the result of the appeal. - Petition disposed of
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