TMI Blog2013 (9) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... hat should be the arrangement made in the interregnum, inasmuch as, the petitioner is not permitted to clear the goods without payment of excise duty - Held that:- The respondents are not permitting the petitioner to clear the goods without payment of excise duty, the respondents should issue show cause notice and conclude the proceedings at the earliest - Further, there should be some condition i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent: Mr. Sukhdev Sharma, Advocate JUDGEMENT A.K. SIKRI, C.J.: (Oral) 1. Petitioner firm, namely, M/s Shri Vinayaka Rice Techo is engaged in the business of manufacturing stainless steel, paddy parboiling and drier plant. According to the petitioner, it falls under the Central Excise Tariff Heading 8437 for which the rate of duty is nil. The officers of the department had visited t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has given directions that the petitioner would not clear any excisable goods without payment of duty, otherwise penal action will be taken against the petitioner as per the Central Excise Rules and Act. Two employees of the respondent-department are deputed at the premises of the petitioner who are not permitting the petitioner to clear the goods from its premises for sale. It is this order w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spond to the said show cause notice. That stage is yet to come. However, the only question which is to be gone into by this Court at this stage is as to what should be the arrangement made in the interregnum, inasmuch as, the petitioner is not permitted to clear the goods without payment of excise duty. After hearing the counsel for the parties on this aspect, we are of the opinion that since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted before passing the order which shall be speaking order; iii) in the interregnum, the petitioner shall be entitled to clear the goods without payment of duty in cash, instead the petitioner shall furnish bank guarantee equivalent to the amount of duty so that in case the matter is decided against the petitioner, the respondents are in a position to encash the said amount; iv) In case th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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