1999 (7) TMI 74

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..... This writ petition under Article 226 of the Constitution of India is directed against an interim order dated 3-11-1998 passed by the Commissioner, Customs Central Excise (Appeals), Allahabad whereby in exercise of the powers under the proviso to Section 35F of the Central Excise Act and the powers of stay, he directed the petitioner to deposit the adjudicated dues i.e. a penalty of Rs. 20,000/- .....

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..... he Deputy Commissioner (Customs) and Central Excise, Kanpur-I passed an order confiscating zinc dross weighing 42,081 kgs worth Rs. 9,44,744/- under Section 111(d) of the Customs Act, 1962. He allowed the petitioner's option of redeeming the goods on payment of a fine of Rs. 2,50,000/-. He also imposed a penalty of Rs. 20,000/- under Section 112 of the Customs Act on the petitioner. It is against .....

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..... Act the same stand complied with as the petitioner has deposited the sum of Rs. 20,000/- vide challan in the State Bank of India on 26th December, 1998. The original challan was shown to me at the hearing. Therefore, the appeal has to be entertained. 6.As regards the auction of the confiscated goods, there is absolutely no justification for auctioning the goods once an appeal is pending. It is .....

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