HILL PACKAGING LTD Vs. COLLECTOR APPEALS CENTRAL EXCISE

JUDGEMENT

(1.) Heard Sri V.K. Singh, Senior Standing Counsel for the Union of India.

(2.) The petitioner has come forward with the following averment. The Assistant Collector Central Excise, Saharanpur, has passed two orders under Section 11-A against the petitioner. The first order is dated 5.3.90 bearing reference (order in original No. 62/90 Dem./16/89) confirming demand of Rs. 15,71.298,48 p. The second order is dated 16.7.90 bearing reference (order in original No. 219/90/Dem.27/89) confirming a demand in a sum of Rs.3,32,796.01 p. He says that against both the orders he filed appeals within the prescribed periods of limitation. The appeal against the first mentioned order was filed in April and the appeal against the second mentioned order was filed in September 1991 respectively. He says that appeals are accompanied by stay applications. He further says that the appeal against the first mentioned order was filed before the Collector (Appeals), Delhi which was later transferred to Collector (Appeals), Allahabad and again transfered to Collector (Appeals), Ghaziabad. So far as the appeals against the second mentioned order is concerned, it was filed before the Collector (Appeals), Allahabad which has since been transferred to Collector, Ghaziabad. The petitioner further says that none of the Appellate Authorities have passed orders on the stay applications filed in the said cases.

(3.) In She circumstances, the writ petition is disposed of with the following directions: The Collector (Appeals) shall pass appropriate orders on stay applications as expeditiously as possible, not later than two months from the date a certified copy of this order is produced before him, by the petitioners. Pending disposal of the stay applications the demand, of the aforesaid disputed amount of duty is stayed. It is, however, made clear that if no such application has been filed as averred by the petitioner or if any orders have already been passed on the stay applications, this order shall not operate. It is further directed that within one week from today the petitioner shall produce two certified copies of this order before the Collector (Appeals), Ghaziabad, in default whereof this order shall cease to be operative after one week.