2005 (12) TMI 440

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..... pellants had filed the appeal along with the stay petition. Before the stay petition could be taken up for hearing by the Tribunal, in the meanwhile, the Authority has passed a Detention Order dated 28-11-2005 for attachment of the plant machinery and for detaining the goods. The learned Chartered Accountant submits that the action of the Assistant Commissioner of Central Excise, Bangalore-I Div .....

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..... Rs. 10 crores and the Revenue s interest is sufficiently safeguarded. 2. The learned SDR defends the action of the Assistant Commissioner on the ground that the revenue was required to be recovered. 3. On a careful consideration of the submissions made by both the sides, the Tribunal is of the view that the action of the Assistant Commissioner is clearly a high handed action, which was totall .....

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