https://www.taxtmi.com/caselaws?id=585 The Tribunal found the Assistant Commissioner's actions of detaining goods and attaching plant & machinery to be unjustified and high-handed. Despite a significant payment of the penalty, the Assistant Commissioner proceeded with coercive measures before the Tribunal could hear the stay application. The Tribunal emphasized procedural fairness, directing the Revenue to lift the detention order and refrain from coercive steps until the stay application was resolved. This decision underscored the importance of balancing revenue recovery with safeguarding parties' rights and upholding legal principles of natural justice and due process. en-us Wed, 28 Dec 2005 00:00:00 +0530 Sun, 13 Apr 2008 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=585 The Tribunal found the Assistant Commissioner's actions of detaining goods and attaching plant & machinery to be unjustified and high-handed. Despite a significant payment of the penalty, the Assistant Commissioner proceeded with coercive measures before the Tribunal could hear the stay application. The Tribunal emphasized procedural fairness, directing the Revenue to lift the detention order and refrain from coercive steps until the stay application was resolved. This decision underscored the importance of balancing revenue recovery with safeguarding parties' rights and upholding legal principles of natural justice and due process. Case-Laws Central Excise Wed, 28 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=585