Allahabad High CourtAllen Bradely India Ltd. vs Collector Of Central Excise on 21 February, 1995Equivalent citations: 1995(79)ELT196(ALL)Author:A.P. MisraBench:A.P. Misra,J.S. SidhuORDER
 

A.P. Misra, J.1. Heard learned counsel for the petitioner and Shri H.S.N. Tripathi appearing for the respondents who has filed his appearance on behalf of the respondents.2. In view of the fact and circumstances of this case this writ petition is disposed of finally as also agreed by the counsel for the parties at the stage of admission.3. Petitioner's case is that even though his appeal before the appellate authority is pending, yet on the basis of demand, the respondent-authorities have initiated recovery proceedings, hence he has filed the present writ petition. The present writ petition is directed as against the order of Superintendent, Central Excise, Range III, dated 1-2-1995 directing petitioner to deposit the amount mentioned in Annexure-1 to the writ petition. Earlier, the Assistant Collector, Central Excise passed the Adjudication Order on 26-4-1994. According to the petitioner by means of the said order the said authority decided some of the points in favour of the petitioner and the other he decided against him, hence the petitioner has preferred an appeal under Section 35 of the Act. The said appeal is heard by the appellate authority on merits on 12-9-1994 and the order has been reserved. However, till this date no order has been passed. In the meantime respondent No. 3 issued demand notice to the petitioner which is Annexure-1 to the petition and the petitioner having no other option has filed this writ petition seeking direction to stay the said demand notice and consequential recovery. Petitioner has raised a number of grounds which is not necessary for us to advert to in the present writ petition as the petitioner's further case is that he has already moved an application for the said relief before the appellate authority. However, the same has yet not been decided and since the said demand notice has been issued, the stay of recovery proceeding has been prayed before us. The averment is that the appeal itself was heard by the appellate authority, respondent No. 4 Collector (Appeals) Central Excise, Ghaziabad. Accordingly we direct the said authority either to dispose of the said appeal which he has finally heard or dispose of the pending stay application preferably within a period of three weeks from the date the certified copy of this order is filed before the said authority. The petitioner may file the certified copy of this order within one week from today.4. Until disposal of either the appeal or the stay application, respondent No. 1 will not recover the amount mentioned in Annexure-1 which shall be subject to the order to be passed by the appellate authority.5. With the aforesaid observations the present writ petition is disposed of finally.