Phoolson Foundry Works Vs. Union of India (Uoi) and ors.

central excise - appeal--recovery--issue of recovery certificate and attachment of goods during pendency of assesseee's appeal--attached goods worth more than disputed amount--goods not to be auctioned till disposal of appeal. - orderk.j. shetty, c.j. 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.4. since the value of the attached goods is more than the amount due, we think it proper that the sale of attached goods shall not take place during the pendency of the appeal.5. thus we direct the respondents not to auction the attached goods till the disposal of the appeal. we also direct the appellate authority to decide the appeal expeditiously.6. subject to these directions, the writ petition is disposed of.7. let copies of this order be given to the counsel for the parties on payment of usual charges as early as possible.