- (1.) THE defects pointed out by the office are dispensed with. The W.P.(T) No. 03812 of 2011 be registered as regular writ petition.
(2.) HEARD learned Counsel for the parties. The grievance of the Petitioner is that in violation to the binding Circular No. -CX., dated 03.12.2009 issued by the Government of the India inviting attention of all the commissionerates that once an order has been passed on issue like classification / valuation etc., in that case, all subsequent removals must follow the said order even though appeal of the Assessee against the said order is pending.
(3.) BY this Circular, it has been further clarified that in case of removal of goods without confirming to the said order and if the goods have been seized on the ground that these have been cleared in violation of the order passed by the Adjudicating Authority for that it is clarified that the said Circular nowhere provided for seizure of goods, which are cleared not in conformity with the adjudication order and when the appeal against the said order is pending. Then it has been observed that in such cases protective show -cause notices should be issued to safeguard the revenue and seizure of goods only for the aforesaid reason should not be effected.;