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Issues: (i) Whether the petitioner had complied with the pre-deposit requirement under Section 35F of the Central Excise Act so that the appeal was liable to be entertained; (ii) Whether confiscated goods could be auctioned or otherwise disposed of during the pendency of the appeal.
Issue (i): Whether the petitioner had complied with the pre-deposit requirement under Section 35F of the Central Excise Act so that the appeal was liable to be entertained.
Analysis: The petitioner produced proof of deposit of the amount directed towards the disputed penalty. Once the statutory pre-deposit stood made, there was no basis to treat the appeal as not maintainable or to deny its consideration on that ground.
Conclusion: The pre-deposit requirement was satisfied and the appeal had to be entertained.
Issue (ii): Whether confiscated goods could be auctioned or otherwise disposed of during the pendency of the appeal.
Analysis: The goods were the subject-matter of a pending appeal. No material was shown to establish that the goods were perishable or that immediate disposal was otherwise justified. In the absence of any sufficient cause, sale or disposal pending appeal would defeat the appeal process and the petitioner's challenge.
Conclusion: The confiscated goods could not be sold or otherwise disposed of until the appeal was decided.
Final Conclusion: The writ petition succeeded and protection was granted against disposal of the confiscated goods until the appellate proceedings concluded.
Ratio Decidendi: Where the statutory pre-deposit is complied with and no special necessity such as perishability is shown, confiscated goods subject to a pending appeal should not be auctioned or otherwise disposed of before the appeal is decided.
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