2005 (12) TMI 440

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....i K.S. Bhat, SDR, for the Respondent. [Order]. - The appellants had filed the appeal along with the stay petition. Before the stay petition could be taken up for hearing by the Tribunal, in the meanwhile, the Authority has passed a Detention Order dated 28-11-2005 for attachment of the plant & machinery and for detaining the goods. The learned Chartered Accountant submits that the action of ....

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....the value of the entire plant & machinery and goods is around Rs. 10 crores and the Revenue's interest is sufficiently safeguarded. 2. The learned SDR defends the action of the Assistant Commissioner on the ground that the revenue was required to be recovered. 3. On a careful consideration of the submissions made by both the sides, the Tribunal is of the view that the action of the....