Heard learned counsel for the asseessee-revisionist and learned Standing Counsel for the respondents.

2. The Tribunal has recorded a finding of fact that the goods were being moved from outside the State of U.P. to outside the State of U.P. It also records that the item which was the 'Zeera' is a tax free item in the State of Gujarat, in spite of this, the Tribunal has made a demand of 20 per cent of the value of the goods in cash.

3. In view of the findings recorded that the goods are not being transacted in the State of U.P. at all, the demand of security is not justified. The goods of the assessee may be released forthwith without the demand of any security.

4. The revision stands disposed of.