ASHIMA DYECOT LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner herein is seeking to challenge the action of the respondent of recovering the amount confirmed by the Commissioner (Appeals) pending the revision application, preferred against such Appellate order along with the stay application before the Joint Secretary (Revision) (Respondent No. 4 herein). It is also averred by the petitioner that on this very issue the earlier group of matters were remanded by the revisional authority vide its order dated 12 -1 -2012 and thus despite there existing excellent prospect on merit, coercive recovery is initiated, warranting interference. This Court while issuing notice had passed the following order:

(2.) AFFIDAVIT -in -reply has been filed by the respondent Nos. 2 and 3 wherein the factum of preference of revision and its pendency has not been disputed. However, it is contended that since no direction is sought against respondent No. 4 to finally dispose of the petition, this is nothing but an attempt to delay the entire proceedings. Several grounds are raised challenging the revision application of the petitioner on merits as well.

(3.) AT the outset, it needs to be stated that we have not gone into merits of the case of either side and our indulgence is restricted only in respect of the request of the petitioner seeking to recover the amount confirmed by the Commissioner (Appeals) pending the revision when revisional authority is yet to examine its request of stay of order sought to be executed.