https://www.taxtmi.com/caselaws?id=41770 Rule 206(3) of the Central Excise Rules, 1944 expressly permitted provisional release of seized excisable goods on execution of a bond and furnishing of security as required by the Collector. On that basis, the Assistant Collector acted within jurisdiction in insisting on those conditions for release. The challenge to the seizure was not accepted because the department had consistently treated excise duty as payable, and the later order merely reiterated that position. The allegation of bias was also rejected for want of any specific pleading or relief linked to the seizure, and an unrelated ground could not be raised for academic interest alone. en-us Tue, 12 Aug 1986 00:00:00 +0530 Mon, 07 Jun 2010 10:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41770 Rule 206(3) of the Central Excise Rules, 1944 expressly permitted provisional release of seized excisable goods on execution of a bond and furnishing of security as required by the Collector. On that basis, the Assistant Collector acted within jurisdiction in insisting on those conditions for release. The challenge to the seizure was not accepted because the department had consistently treated excise duty as payable, and the later order merely reiterated that position. The allegation of bias was also rejected for want of any specific pleading or relief linked to the seizure, and an unrelated ground could not be raised for academic interest alone. Case-Laws Central Excise Tue, 12 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41770