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2017 (2) TMI 253 - AT - Central ExciseAttachment of property - raw materials, work-in-progress, and finished goods - appellant contention that due to attachment, it has become practically impossible for appellant to run their factory - Held that: - the re-adjudication is still pending with respect to the part of demand, set aside by this Tribunal vide Final Order dated 19th March, 2013 amounting to ₹ 12,85,084/-. Also appellant has made substantial payment of the confirmed demand during the last 8 months - the order of the attachment is modified to this effect that-the appellant is permitted to run their factory normally and the attachment on raw material, work-in-progress and finished goods is set aside, so as to enable the appellant to run their factory and clear the finished goods. The adjudicating authority directed to complete the re-adjudication proceeding within the period of 90 days from the date of receipt of a copy of this order and pass an appropriate order upon the remanded issue - appeal allowed in part - matter on remand.
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