DIESEL LOCOMOTIVE WORKS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) K . Sreedharan, J. (President) 1. Appellant is General Manager of Diesel Locomotive Works, Varanasi. By Order -in -Appeal No. 15/CE/Alld/96 dated 31 -1 -96 Commissioner (Appeals) upheld the order passed by adjudicating authority whereby appellant has been made liable to pay a sum of Rs. 78,20,615.25/ - under Section 11A of the Central Excises and Salt Act, 1944. This amount has been directed to be paid as differential duty on the 1C Engines cleared during the period from 1 -4 -91 to 31 -3 -92. For the period ended till 1 -4 -91 similar demands were confirmed and were upheld by this Tribunal. Railway took up the issue before the Supreme Court, the Supreme Court directed officers of the Railway Ministry and Finance Ministry to sit together and resolve the dispute between the two Ministries. According to learned Advocate, representing the appellant an exercise is being undertaken by the officers of the concerned Ministries and they have not reached final settlement till date.

(2.) IN this petition Appellant wants stay of the order and waive predeposit. The Railway Ministry is to pay the amount to the Finance Ministry of the Central Govt. In the ordinary circumstances, we do not find any ground to doubt the solvancy of the Railway Ministry to pay the amount to the Finance Ministry. Whether the money is held by the Finance Ministry or Railway Ministry, it will be Funds of Govt. of India. Viewed in this lights prayer made in this petition to stay the recovery of amount covered by the impugned order, according to us, has to be granted. We do so. Respondents are not to take coersive steps for the realisation of the amount covered by the impugned order till the final disposal of the appeal.