2005 (12) TMI 34

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....earing 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 the Assistant Commissioner of Central Excise, Bangalore-I Division, Shri G. Giridharan is a high handed action and the same is not supported by the provisions of law. He....

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....on 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 Assistant Commissioner is clearly a high handed action, which was totally uncalled, for the reason that the entire duty amount and 50% of the penalty amount had already been paid by....