GANGESHWAR LIMITED Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) We have heard learned Counsel for the parties.

(2.) The petitioners preferred two appeals before the Commissioner (Appeals) Central Excise, Allahabad on 19-9-1997 which were registered as Appeals No. 230-CE/97/Appl. Alld. and 232 CE/97/Appl/Alld. Along with the appeals it is said that the petitioners had also filed stay and waiver applications praying for waiver of the pre-deposit and the stay of the disputed amount of excise duty in terms of Section 35F of the Central Excise Act. The case of the petitioner is that instead of passing any order on the waiver and stay applications, the Appellate Authority heard the appeals on merits on 25-8-1997 and the orders were reserved. Without availing the decision in the appeals of Assistant Commissioner, Central Excise Division, Gorkhpur, third respondent has proceeded with the realisation of the disputed demand inasmuch as certain goods of the petitioner have been detained. It is said that when this action was taken the petitioner immediately sent an application dated 3-1-1998 and thereafter a reminder on 15-1-1998 requesting the appellate authority to decide the stay/waiver applications in view of the subsequent development, if for some reasons appeals cannot be decided immediately. The complaint of the petitioner is that neither the appeals have been decided nor the stay/waiver applications have been disposed of. It is in these circumstances the petitioner has preferred this writ petition.

(3.) On 5-2-1998, Shri A.K. Sinha who has accepted notice on behalf of the respondent was directed to obtain instructions from the appellate authority. We are informed by Mr. Sinha that the Commissioner (Appeals), the second respondent, is out of station on account of election duty and may not be available until the elections are over.