9911796707
TMI Blog1991 (3) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... d February, 1991 initiated by the Assistant Collector, Central Excise, Central Excise Division, Rai Bareli, whereunder certain goods belonging to the petitioner have been detained in lieu of excise duty demand totalling Rs. 15,64,358.40 P. This amount is made up of 8 items mentioned in the order of detention. The petitioner is challenging the said detention as incompetent and invalid. 2. So far a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Board of Indirect Taxes dated 2nd March, 1990 (Circular No. 7/90-CX-6), wherein it has been directed that it would not be fair and just to proceed with the recovery, while applications for stay of the impugned order or for waiver of the condition of deposit, are pending before the Appellate Authority. It is, accordingly, submitted that since the said stay applications are pending, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecover the duty due under the Items No. 5 and 6 after 17th March, 1991, if it is not paid meanwhile or to recover the other amounts in case the stay applications are dismissed. 6. We may not be understood as having expressed any opinion on the correctness or otherwise of the order dated 18th February, 1991 made by the Appellate Authority in the stay applications relating to Items No. 5 and 6. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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