TMI Blog2011 (1) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is disposed of - E/49/2011 - 15/2011-EX(PB) - Dated:- 12-1-2011 - S/Shri D.N. Panda, Mathew John, JJ. REPRESENTED BY : Shri S. Malhotra, Advocate, for the Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel mentioned in the morning yesterday for expeditious disposal of the stay application. We called the record for hearing in the second half of the Court time. The record reveals that the appellant has come against the order dated 30-12-10 (appearing at page-39) where the authority has communicated to him that provisional assessment cannot be allowed in the facts and circumstances of the case. The appellant was also advised to pay duty either under protest o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and writ petition in WP(1)5454/2010 being pending before the Hon ble High Court of Delhi, Department shall be governed by the result of writ petition. 3. Ld. Counsel earnestly prays today that the goods under seizure may be released so that there shall not be any undue hardship to the appellant to carry on business and department may expeditiously complete the adjudication to remove further hardship. He also agrees that in view of the order passed by the Hon ble High Court, the appellant shall be governed by the result of the writ petition. But he is apprehensive that his client may face still difficulties for the period that has already expired after issuance of the show cause notice and also for the future clearance. We are not at all s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se warranted under law, seizure without cogent reasons and without proper authority, shall never get approval of the higher Court. Therefore, we direct the goods, if any, seized be released forthwith on execution of proper bond so that Revenue may not be prejudiced. 5. While we were not inclined to interfere to the matter yesterday since Tribunal has already been burdened with huge pendency, exigencies of the present case have compelled us to pay our attention to remove injustice done to the appellant since public confidence appears to have been shaken by high handedness of the authority by order dated 30-12-2010 during pendency of adjudication. In view of the citation made by the ld. Counsel aforesaid where Tribunal had interfered in suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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