2004 (11) TMI 358 - AT - Central Excise

Summary

Issues: Modification of Stay Order regarding release of confiscated goods on execution of further bank guarantee.

Analysis:
1. The application sought modification of Stay Order Nos. C-I/2431 to 2437/WZB/2003, allowing the release of confiscated goods on execution of a further bank guarantee.

2. The Tribunal had initially allowed the stay applications based on the existence of a bank guarantee and the department's safeguarded interests.

3. The applicant argued for modification citing an export order for the goods and the risk of them becoming outdated if confiscated during the appeal.

4. The Tribunal found the grounds for modification untenable, noting that the applicant could redeem the goods by paying the fine ordered by the Commissioner if they were intended for export.

5. The Tribunal highlighted the lack of evidence that the goods were specifically needed for export, mentioning the applicant's past exports without needing the same goods.

6. It was emphasized that the Tribunal does not entertain stay applications related to redemption fines under Section 35F of the Central Excise Act.

7. Consequently, the application for modification was rejected, affirming the original stay order passed by the Tribunal.