2009 (2) TMI 532 - AT - Central Excise

Summary

Issues involved: Coercive action by Revenue during pendency of stay petition, detention of goods by Central Excise authorities, threat of auctioning perishable goods, applicability of settled law on recovery during stay petition.

Coercive action during pendency of stay petition: The appellant's goods were detained by the jurisdictional Central Excise authorities and faced the threat of auction within a week while their stay petitions were pending before the Tribunal. The appellant's advocate highlighted that coercive action during the pendency of a stay petition is against settled law. The Revenue acknowledged the situation and agreed to list the stay petition on an expedited basis.

Grant of interim stay: The Tribunal concurred with the appellant's advocate that coercive action should not be taken by the Revenue during the pendency of a stay petition. In line with the established legal principles by various High Courts, the Tribunal granted interim stay to the appellant until the stay petitions are listed and disposed of. The Revenue was directed to release the detained goods immediately and refrain from any further action until the stay petitions are conclusively decided. This directive was to be communicated to the appellant's advocate promptly.

*(Dictated & Pronounced in the Court)*