https://www.taxtmi.com/caselaws?id=80020 Enforcement of a bond executed for provisional release of seized goods is not an adjudicatory order under the Central Excises and Salt Act, 1944. Where the goods were not produced as required, the proper officer merely appropriated the secured sum under the bond; this was treated as enforcement of an undertaking, not as confiscation, penalty, fine in lieu of confiscation, or duty. Because Section 35B permits appeals only from decisions or orders of an adjudicating authority, the challenge was held not maintainable and was rejected. en-us Fri, 24 Feb 1989 00:00:00 +0530 Tue, 14 Jun 2011 11:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80020 Enforcement of a bond executed for provisional release of seized goods is not an adjudicatory order under the Central Excises and Salt Act, 1944. Where the goods were not produced as required, the proper officer merely appropriated the secured sum under the bond; this was treated as enforcement of an undertaking, not as confiscation, penalty, fine in lieu of confiscation, or duty. Because Section 35B permits appeals only from decisions or orders of an adjudicating authority, the challenge was held not maintainable and was rejected. Case-Laws Central Excise Fri, 24 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80020