https://www.taxtmi.com/caselaws?id=96357 Rule 206(3) permitted provisional release of seized excisable goods on execution of a bond in the prescribed form with security as the Commissioner considered appropriate, and the amount and nature of security could vary with the facts of each assessee. The limited question was only whether the bond-and-security condition for release was open to interference, so allegations of illegal removal or misrepresentation were not material to that determination and could be examined in confiscation proceedings. The discretionary security requirement was therefore upheld, and the order directing provisional release on bond with security remained undisturbed. en-us Tue, 24 Apr 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96357 Rule 206(3) permitted provisional release of seized excisable goods on execution of a bond in the prescribed form with security as the Commissioner considered appropriate, and the amount and nature of security could vary with the facts of each assessee. The limited question was only whether the bond-and-security condition for release was open to interference, so allegations of illegal removal or misrepresentation were not material to that determination and could be examined in confiscation proceedings. The discretionary security requirement was therefore upheld, and the order directing provisional release on bond with security remained undisturbed. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96357