(1.) PETITIONER, a company incorporated under Companies Act, 1956, is before this court mainly seeking a direction to the second respondent herein to consider and dispose of the appeal in No. 622 of 1996 (b) or in the alternative to dispose of the stay petition filed along with the appeal. The other relief sought in the writ petition is to quash the order of detention passed by third respondent dated 4-3-1997.
(2.) BRIEFLY the back ground facts are, the assistant commissioner of central excise, Bangalore, had passed an order of adjudication for the period 1-4-1994 to 31-3-1995 and had imposed excise duty under central excises and salt Act, 1944 (the act for short) in a sum of Rs. 38,29,868/- and a penalty of Rs. 5,000/- by his order dated 14-5-1996. Disturbed by this Order, petitioner has preferred an appeal before commissioner (appeals) Bangalore. Along with the appeal, petitioner has also filed an application for waiver of pre-deposit for entertaining the appeal. The appeal and the application for stay is filed on 13-8-1996. During the pendency of the appeal and the application for stay, third respondent has passed an order of detention dated 4-3-1997, directing the detention of excisable goods. Aggrieved mainly by this action of the third respondent-authority, petitioner is before this court for the reliefs as indicated by me earlier.
(3.) SRI chander kumar, learned senior counsel appearing for the petitioner strongly contends that the order of detention passed by respondent 3 is premature and unsustainable in law since the stay petition filed by the petitioner along with the appeal is pending disposal before the appellate authority. In support of his contention, the learned senior counsel strongly relies upon the decision of this court in the case of M/s. Charak pharmaceuticals limited v union of India and also another decision of this court in the case of M/s. Wipro limited v assistant collector of central excise, Bangalore.