https://www.taxtmi.com/caselaws?id=45426 Rule 230 of the Central Excise Rules, 1944 permits detention of excisable goods, plant and machinery to secure outstanding duty and prevent transfer or disposal, but it does not authorise sealing such machinery so as to stop its normal use in manufacturing. A challenge to detention memos was also not entertained in writ jurisdiction because statutory appeal and departmental remedies were available. The detention power was therefore confined to securing the revenue, while the seals on furnaces and other plant and machinery were held unauthorised and liable to be removed. en-us Wed, 19 Jan 2000 00:00:00 +0530 Sat, 10 Jul 2010 13:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45426 Rule 230 of the Central Excise Rules, 1944 permits detention of excisable goods, plant and machinery to secure outstanding duty and prevent transfer or disposal, but it does not authorise sealing such machinery so as to stop its normal use in manufacturing. A challenge to detention memos was also not entertained in writ jurisdiction because statutory appeal and departmental remedies were available. The detention power was therefore confined to securing the revenue, while the seals on furnaces and other plant and machinery were held unauthorised and liable to be removed. Case-Laws Central Excise Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45426