https://www.taxtmi.com/caselaws?id=41833 Attached excise goods were protected from auction while the statutory appeal remained pending, because the goods were being retained to secure recovery of the disputed amount and their value exceeded the demand. The Court treated preservation of the attached property as appropriate until the appeal was decided, and directed expeditious disposal of the pending appeal. The operative effect was a restraint on auction of the attached goods until the appellate decision, with instructions for prompt adjudication of the appeal. en-us Mon, 27 Oct 1986 00:00:00 +0530 Mon, 07 Jun 2010 13:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41833 Attached excise goods were protected from auction while the statutory appeal remained pending, because the goods were being retained to secure recovery of the disputed amount and their value exceeded the demand. The Court treated preservation of the attached property as appropriate until the appeal was decided, and directed expeditious disposal of the pending appeal. The operative effect was a restraint on auction of the attached goods until the appellate decision, with instructions for prompt adjudication of the appeal. Case-Laws Central Excise Mon, 27 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41833