1991 (3) TMI 157

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....ected against a proceeding dated 22nd February, 1991 initiated by the Assistant Collector, Central Excise, Central Excise Division, Rai Bareli, whereunder certain goods belonging to the petitioner have been detained in lieu of excise duty demand totalling Rs. 15,64,358.40 P. This amount is made up of 8 items mentioned in the order of detention. The petitioner is challenging the said detention as i....

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..... Reliance is placed upon a Circular of the Central Board of Indirect Taxes dated 2nd March, 1990 (Circular No. 7/90-CX-6), wherein it has been directed that it would not be fair and just to proceed with the recovery, while applications for stay of the impugned order or for waiver of the condition of deposit, are pending before the Appellate Authority. It is, accordingly, submitted that since the ....