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TMI Blog2016 (6) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... by the department. For evasion of duty, the department is at liberty to initiate both criminal as well as civil action as per law. The goods which are lying seized in the factory premises/godown of the petitioner be released to the petitioner on deposit of the duty in advance and on furnishing B-11 bond towards future final penalty - the department shall not insist for bank guarantee of 25%of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntury Metal Recycling Pvt. Ltd. Vs. Union of India, 2009 (234) E.L.T. 234 (P H) submitted that similar condition imposed by the Central Excise Customs Department was nullified by a Division Bench of this Court. The operative portion of the above decision reads as follows:- 17. Accordingly, we partly allow this petition and direct the respondent No.2 to forthwith return the amount depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eized by the department has become trash on account of the fact that the petitioner could not furnish the bank guarantee as sought by the department. For evasion of duty, the department is at liberty to initiate both criminal as well as civil action as per law. Relying upon the decision of this Court in Century Metal Recycling Pvt. Ltd. (supra), we are pleased to modify the directions is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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