PHOOLSON FOUNDRY WORKS Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) The petitioner's appeal is pending before the Customs, Excise and Gold Control Appellate Tribunal, the respondent No. 3. During the pendency of the appeal, a recovery certificate has been issued for the realisation of the disputed amount. The Collector of Central Excise, Meerut, respondent No. 2, has made attachment of the petitioner's goods worth Rs. 3,00,000/- which is more than the amount due against the petitioner.

(2.) We also find that the Tribunal, at the request of the petitioner for stay, has disputed with pre-deposit of penalty and duty and did not, however, grant stay since the petitioner could not furnish bank guarantee.

(3.) Petitioner's grievance is that the goods attached by the Collector may not be sold till the appeal is pending before the Tribunal and the Tribunal should decide the appeal expeditiously.