2009 (9) TMI 753

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..... Shri R.C. Shukla, learned senior standing counsel appearing for the Central Excise Department had obtained instruction and had also produced before the Court a copy of the instruction received by him. On perusal of paragraph nos. 4 and 7 of the said instruction the Court finds that the stock verification of inputs and finished products of M/s. Mentha Allied Products Ltd., Rampur (the petitione .....

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..... of the business or manufacturing activities. 3. We, therefore, dispose of the writ petition with the direction to the respondents to permit the petitioner to utilise the detained inputs/raw materials upon furnishing security of rupees two lacs in the form of bank guarantee in favour of respondent no. 2. Upon furnishing the said bank guarantee, the order detaining the goods of the petitioner sha .....

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