2015 (1) TMI 1075

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....llant. Shri V.K. Goel and V.K. Singh, for the Respondent. ORDER The present appeal is filed by the Department against the impugned order dated 17-10-2006 passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Customs Appeal No. C/414/06-SM(BR) of 2006 [2007 (212) E.L.T. 38 (Tri.-Del.)]. 2. The brief facts of the case are that the assessee-respondents had purchase....

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....2004. After reminders, the Joint Commissioner, Central Excise, Allahabad informed the assessee that goods were deposited with Customs department, Lucknow, so, they can approach Custom authorities at Lucknow for release of the said goods. The defendant had approached the Custom authorities at Lucknow and came to know that goods were already disposed of for a consideration of Rs. 1,04,481/-. Later, ....

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...., learned counsel for respondents-assessee. 6. It may be mentioned that Hon'ble Supreme Court in the case of Northern Plastics Ltd. v. Collector of Customs & Central Excise - 1999 (113) E.L.T. 3 (S.C.) as well as in the case of Shilps Impex v. U.O.I. - 2002 (140) E.L.T. 3 (S.C.) held that during the pendency of the appeal confiscated goods could not have been auctioned without prior permis....