HEUBACH COLOUR PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition is moved praying for following reliefs:

(2.) IT appears that, by order in original dated 30th July 2004, respondent No. 3 imposed duty liability of Rs. 38,77,427/ - on Furnace Oil and Rs. 9,19,470/ -on Light Diesel Oil along with interest and also imposed a penalty of Rs. 47,96,897/ - on petitioner No. 1 Company, and a penalty of Rs. 4,00,000/ - on petitioner No. 2. It is the case of the petitioner that, on 5th April 2004, two separate appeals were preferred against the said order in original accompanied by an application seeking stay of demand. That since 22nd July 2004, respondent No. 4 has been pressing the petitioner to discharge its duty liability stating that no stay has been granted and hence, the Department is entitled to effect recovery. The case of the petitioner is that it is only sometime in March 2005 that the petitioner came to know that the appeal had not been lodged with the office of the Commissioner (Appeals), but the Commissioner i.e. respondent No. 2, who for the sake of convenience may be referred as Commissioner (Administration). In the circumstances, the petitioner has already addressed a communication to respondent No. 2 to transfer the appeals and the applications seeking stay of demand to the Commissioner (Appeals) and in the meantime, it is prayed that the respondent authorities be prevented from effecting any coercive recovery.

(3.) IT is accepted by Mr. Malkan that the prayer seeking direction to transfer the appeals and stay applications from the office of respondent No. 2 to office of Commissioner (Appeals) can be granted and the respondents could have no objection to the same.