https://www.taxtmi.com/caselaws?id=237384 Pending investigation, provisional release of seized excisable goods may be made subject to security conditions, including under supplementary instructions issued under Rule 31 of the Central Excise Rules, 2002. Where the assessee has cooperated and the cash security requirement is shown to be unduly onerous, the condition may be modified to protect revenue while reducing hardship. In the stated circumstances, the cash security requirement was substituted with a bank guarantee, and the remaining release conditions were left unchanged. en-us Tue, 06 Aug 2013 00:00:00 +0530 Thu, 26 Sep 2013 13:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237384 Pending investigation, provisional release of seized excisable goods may be made subject to security conditions, including under supplementary instructions issued under Rule 31 of the Central Excise Rules, 2002. Where the assessee has cooperated and the cash security requirement is shown to be unduly onerous, the condition may be modified to protect revenue while reducing hardship. In the stated circumstances, the cash security requirement was substituted with a bank guarantee, and the remaining release conditions were left unchanged. Case-Laws Central Excise Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237384