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2016 (10) TMI 121 - BOMBAY HIGH COURT

2016 (10) TMI 121 - BOMBAY HIGH COURT - TMI - Maintainability - appeal before the Commissioner of Central Excise (Appeals), namely, the first appellate authority - directing assessee for executing bond for full value and reducing the bank guarantee to be furnished in the sum of ₹ 12,08,625/- for provisional release of seized goods - Held that:- during the pendency of this appeal, our attention, in all fairness, has been invited to a Larger Bench judgment and order of the Customs, Excise an .....

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eal disposed of - Central Excise Appeal No. 58 of 2015 - Dated:- 26-9-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. M. Dwivedi i/b. Mr. Pradeep S. Jetly for the appellant Mr. Prakash Shah with Mr. Jas Sanghavi i/b. M/s. PDS Legal for the respondent ORDER P. C. This appeal by the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, dated 24th June, 2014 holding that the appeal preferred by the assessee before the Commissioner (Appeals) was mai .....

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h April, 2014. He granted the request for provisional release of the seized goods by directing the assessee to execute a bond in the sum of ₹ 3,49,79,234/- backed by a bank guarantee of 25% of the value as ascertained by the Additional Commissioner (Preventive), Central Excise, Customs and Service Tax, Daman Commissionerate. The bank guarantee was to be of nationalised bank. Naturally, the assessee, aggrieved by such a direction, approached the first appellate authority, namely, the Commis .....

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ssioner (Appeals), the first appellate authority has, at the stage of provisional release of goods, virtually decided the entire matter. By passing a detailed order in favour of the assessee, now nothing survives at a regular adjudication. The second argument and with which we are concerned is that the provisional release order is not appealable. The tribunal's order in the case of Akanksha Syntex Pvt. Ltd. vs. Commissioner of Central Excise, Mumbai 2013 (289) ELT 186 was relied upon. 3) We .....

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