GANGESHWAR LIMITED Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) Both the writ petitions raise identical questions. M/s. Gan-geshwar Limited, Deoband through S.K. Dhar, authorised signatory is the petitioner in both these cases in which Union of India, Collector (Appeals) now designated as Commissioner (Appeals), Central Excise, Ghaziabad, Assistant Collector now designated as Assistant Commissioner, Central Excise, Saharan-pur and Superintendent, Central Excise, Range IV, Saharanpur are Opposite parties. Shri A.P. Mathur, learned counsel for the petitioner has been heard which has been opposed by Shri U.N. Sharma.

(2.) Admitted facts are that four individual demands have been made against the petitioner, the highest one being Rs. 36,00,000/- one and Rs. 5,00,000/- and odd in the other case. The petitioners have preferred appeals which are pending. They simultaneously made an application for interim order staying realisation of demands made and penalty imposed. Such an application was made under 35F of the Central Excises and Salt Act, 1944.

(3.) Being pressed by the demands, fresh applications for interim orders of waiver were moved before the Commissioner. He has fixed 9-7-1996 for adjudication of the application for stay order plus waiver application. It was argued by Shri Mathur that so long as the application for waiver and interim order is not taken up, the demand made by the authority concerning the levy and penalty is without any legal basis. Shri U.N. Sharma, learned counsel has made a statement at the bar, that so long as the interim application and waiver application is not decided by the Commissioner (Appeals), Central Excise, Ghaziabad where the appeals of the petitioner are pending, realisation of the demand concerning which the appeals are pending, shall not be made.