ORDER
T. Anjaneyulu, Member (J)
1. Heard both sides. This application is filed for extension of stay order granted on 22-9-04 vide Order No. S-550/Kol/2004 dated, 22-9-04. There is no time fixation in the stay order. It appears that after expiry of six months period from the date of passing of the stay order, the Central Excise authority has effected attachment of the excisable goods worth Rs. 24.00 lakhs belonging to the appellants’ unit.
2. After effecting attachment, the appellants have filed the present application for extension of the stay order already granted and also to raise the attachment on the goods.
3. In this context, the ld. Counsel for the appellants relied upon the case law reported in 2006 (199) E.L.T. 358 (Tri. – Del.) and the decision of the Gujarat High Court as wherein in the similar circumstances, the stay has been extended and the attachment effected on the goods was also lifted while directing Central Excise authorities to re-deposit the encashed Bank Guarantee. In the first decision, it is clarified that once the stay has been granted in an appeal and though the appeal could not be disposed off for whatever reason within statutory period, the stay deemed to be pending till the disposal of the appeal.
4. Having considered the above position in law and further having regard to the facts and circumstances the case, the stay is extended from the date of its expiry in earlier order. The petitioners/appellants are hereby directed to make further pre-deposit of Rs. 2.00 (sic)(Rupees two lakhs only) in order to safeguard the interest of revenue and as well as smooth functioning of the appellants’ Unit (SSI) for the purposes of raising the attachment on the excisable goods. The amount shall be deposited within a period of four weeks and report compliance on 27th October, 2006. On such deposit and report of compliance, the attachment effected on the excisable goods stands raised and the appellants’ unit is at liberty to dispose off the same in the manner they like as per the law. Order accordingly.
Dictated and pronounced in the open Court.