MODERN STEEL INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) ADMIT. Mr. Jayachandran , ADMIT. Mr. Jayachandran, Additional Central Government standing Counsel takes notice.

(2.) IN and by the order dated 25-8-1989, the Additional collector of Central Excise, Coimbatore, states that the petitioner had erroneously availed of the benefit of Notification No. 208 of 1983 and after giving a show cause notice, he came to the conclusion that the petitioner is liable to pay a sum of Rs. 2, 92, 201. 57 and a penalty of Rs. 2, 000/ -. The petitioner had filed an appeal before the second respondent-Tribunal. Pending orders on the said appeal, the 4th respondent-Assistant Collector of Central excise, Pollachi Division, by order dated 7-2-1991 detained all the excisable goods, all materials and preparations in the plant as well as the machineries, vessels etc. , in accordance with Rule 230 of the Central Excise Rules, 1944. This writ petition is against the said order of the 4th respondent dated 7-2-1991.