Release of attached goods pending waiver of pre-deposit applications when continued detention was found unwarranted.

Goods attached under a detention order were retained while appeals on the merits and applications for waiver of pre-deposit under the Central Excises and Salt Act, 1944 remained pending. Because the appellate authority could not hear the waiver applications within the short time sought, continued detention of the goods was considered unwarranted in the circumstances. The attached goods were directed to be released immediately pending disposal of the appeals and the waiver applications.

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Issues: Whether the goods attached pursuant to the detention order should be released pending disposal of the appeals and the applications for waiver of pre-deposit under the Central Excises and Salt Act, 1944.

Analysis: The appeals had already been heard on merits, but the applications for dispensation of deposit had not been decided and the attached goods continued to be retained. As the appellate authority indicated that the applications could not be heard within the short time sought, continued detention of the goods was not warranted in the circumstances.

Outcome: The attached goods were directed to be released immediately.

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