Stra Board Manufacturing Co. Ltd. v. Assistant Collector, Central Excise
1991-08-23
A.P.MISRA, R.K.GULATI
body1991
DigiLaw.ai
JUDGMENT 1. Heard learned Counsel for the petitioner and the learned Chief Standing Counsel for the Union. 2. The petitioner by means of this writ petition has sought for a direction to the Collector (Appeals) to dispose of the appeal and the stay application expeditiously and further not to recover any sum towards the Excise Duty from the petitioner on the basis of orders dated 21st August, 1989 6th August, 1990 and 8th August, 1990. 3. The petitioner has averred in paragraph 10 of the petition that he had moved a stay application u/s 35F of the Central Excises and Salt Act, 1944, and has also moved an appeal against the aforesaid order passed against the petitioner. The Collector (Appeals) has fixed several dates for arguments and arguments were heard by the Appellate Authority in the appeal on merits. However, after conclusion of arguments the petitioner has received a notice from the said appellate authority for the said appeal being heard again on 19th June, 1991. So far, the said appeal has not yet been disposed of and is still pending for disposal. In the meantime, according to the contention of the petitioner the Inspector of Excise has been harassing the petitioner and demanding the deposit of the Central Excise duly. The department has also taken steps to recover the Duty from the petitioner by coercive measures. Hence, the petitioner has filed the present writ petition. 4. Having heard learned Counsel for the parties, we feel, in view of the aforesaid facts and circumstances of this case that the appeal had been heard by the appellate authority on a number of dales and he has fixed another date for re-hearing of the matter as far back as 19th June, 1991, that the said authority would expeditiously dispose of the said appeal at its earliest. However, if for any reason the said appeal is not disposed of by the said authority we direct the Collector (Appeals) to dispose of the stay application expeditiously after giving full opportunity to the parties within a period of six weeks from the date the certified copy of this order is produced before the said authority. However, this is without prejudice to the respondent appellate authority to dispose of the said appeal also within the same period.
However, this is without prejudice to the respondent appellate authority to dispose of the said appeal also within the same period. The petitioner shall file a certified copy of this order within ten days from today before the said appellate authority. 5. Until disposal of the said slay application or the appeal, as has been directed above, the recovery proceedings as against the petitioner in pursuance to the orders dated 21st August, 1989, 6th March, 1990 and 8lh August, 1990. for deposit of Excise Duty shall remain stayed. 6. With 'he aforesaid directions, this petition is finally disposed of. 7. Let a certified copy of this order be issued to the learned Counsel for the petitioner within 24 hours on payment of usual charges.