Pendency of statutory appeal bars auction of attached goods where preservation is needed to secure the disputed excise demand.

Attached excise goods were protected from auction while the statutory appeal remained pending, because the goods were being retained to secure recovery of the disputed amount and their value exceeded the demand. The Court treated preservation of the attached property as appropriate until the appeal was decided, and directed expeditious disposal of the pending appeal. The operative effect was a restraint on auction of the attached goods until the appellate decision, with instructions for prompt adjudication of the appeal.

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Issues: Whether the attached goods could be auctioned during the pendency of the statutory appeal, and whether the appellate authority should be directed to decide the appeal expeditiously.

Analysis: The attachment had been made for realisation of the disputed excise amount while the appeal was still pending before the appellate tribunal. The value of the attached goods exceeded the amount due, and the Court found it to preserve the subject goods until the appeal was decided. In view of the pending appeal, the Court also considered expeditious disposal appropriate.

Conclusion: The respondents were restrained from auctioning the attached goods until disposal of the appeal, and the appellate authority was directed to decide the appeal expeditiously.

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