Meekan Transmissions Ltd. v. Collector (Appeals) Central Excise
1991-09-19
B.P.JEEVAN REDDY, K.NARAYAN
body1991
DigiLaw.ai
JUDGMENT B.P. Jeevan Reddy, CJ. - Heard Mr. Sushil Harkauli, the learned Addl. Standing Counsel for Central Government also. 2. The petitioner says that under the order in Original No. 9-DEM/91, dated 30.1.1991, passed by the Assistant Collector Central Excise, Division-I, Kanpur, he has been made liable to pay extra duty in a sum of Rs. 2,68,343.39 P. Against the said order, he says, he has filed an appeal before the Collector (Appeals) Allahabad on 2nd May, 1991 along with stay application. He has also filed before us an acknowledgement issued by the office of the Collector (Appeals) dated 7.6.1991 recording the receipt of appeal. He says that so far no orders have been passed upon the said application and that it is still pending. Meanwhile, he says, the Authorities are seeking to recover the said disputed duty from him by adopting coercive process. 3. In the circumstances, it is directed that the stay application filed by the petitioner in the above appeal shall be disposed of, if not already disposed of, as early as possible not later than two months from the date of a certified copy of this order is produced before the Appellate Authority by the petitioner. 4. Pending disposal of the stay application the recovery of the aforesaid disputed amount of tax is stayed. It is made clear that if no stay application has been filed, as alleged by the petitioner, or if the stay application has already been disposed of or if any orders have already been passed on the stay application, this order shall not be operative. 5. It is further directed that a certified copy of this order shall be produced by the petitioner before the Appellate Authority within one week from today, in default of which this order shall cease to be operative. 6. The writ petition is disposed of with above directions.