A. P. RAVANI, J. ( 1 ) MR. K. A. Dave, Ld. Addl. Central Government Standing Counsel waives service of rule on behalf of respondents. ( 2 ). Mr. H. M. Mehta, Ld. Senior Central Government Standing Counsel appears with mr. K A. Dave, Ld. Addl. Central Govt. Standing Counsel. Petitioners pray that the respondents be directed not to enforce coercive recovery of the following amount: (1) Rs. 78,018. 60/- which was subject matter of show cause notice dtd. 30/4/1993 (2) Rs. 59,771. 25/- which was subject matter of show cause notice dtd. 27/7/1993 (3) Rs. 1,41,6241- which was subject matter of show cause notice dtd. 17/12/1993 ( 3 ). The petitioner no. 1 - Company has availed of Modvat benefits in respect of plastic crates in which beverages are being carried. According to the petitioners such plastic crates are required to be treated as "input". The Department has negatived the contention of the petitioner. The show cause notices as referred to hereinabove, have been confirmed by the Assistant Collector vide his order dated 13/5/1994. ( 4 ). It is an undisputed position that the petitioners have preferred appeal against the order pissed by the Assistant Collector, Central Excise, Division III, Surat before the collector (Appeals) as provided under Sec. 35 of the Central Excise and Salt Act, 1944. It is also undisputed that an application for dispensing with the prc-dcposit of the amount involved in appeal has also been filed by the petitioner no. 1. Both the appeal as well as the application for dispensing with the pre-deposit of the amount involved in appeal have been filed within time. Still however, the application for dispensing with the pre-dcposit of the amount involved in appeal has not been decided by respondent no. 4 i. e. Collector of Central Excise (Appeals)- Ahmedabad at Bombay. Hence, the petition praying that till the application for dispensing with the prc-deposit of the amount involved in appeal is decided, the respondents be directed not to enforce the recovery of the amount in question by adopting coercive method. ( 5 ). Having regard to the facts and circumstances of the case, in our opinion, the ends of justice would be met if the following directions are given : ( 6 ). Respondent no. ( 5 ). Having regard to the facts and circumstances of the case, in our opinion, the ends of justice would be met if the following directions are given : ( 6 ). Respondent no. 4 i. e. Collector of Central Excise (Appeals)- Ahmcdabad at bombay is directed to hear and decide the application for dispensing with the pre-deposit of the amount involved in appeal filed by the petitioner no. l as cxpcditiously as possible, preferably before January, 31, 1995. It is further directed that till the application is decided, the respondents shall not take coercive measures for effecting the recovery of the amount in question. ( 7 ). Rule made absolute accordingly with no order as to cost. .