MARVEL VINYALS LTD Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) Heard Shri A.P. Mathur, learned Counsel for the petitioner, on the question of admission and stay.

(2.) The petitioner's appeal is pending before the Respondent No. 2 since 25th March, 1996. The petitioner has also moved an application for waiver of depositing the tax imposed upon him and against which an appeal is filed.

(3.) Learned Counsel contends that till date the appellate authority has not passed any order on stay application (made under Section 35F of the Excise Act). However, the authorities are insisting upon the petitioner to deposit the tax.