LOYAL SUPER FABRICS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This matter, not figuring in today's hearing list, has been mentioned by the appellants' Counsel. It is submitted that their application seeking waiver of pre -deposit and stay of recovery in respect of the duty demanded from them is pending disposal and further that the department is coercing them for payment of the disputed duty. Ld. Counsel has brought on record a letter dated 3 -8 -2004 of the Central Excise Range Superintendent addressed to the appellants demanding the duty amount. The letter points out that coercive action will be taken in the event of nonpayment within seven days. It is submitted by Counsel that this letter was received by the appellants on 4 -8 -2004 and that the period of seven days stipulated therein for payment of duty is due to expire tomorrow.

(2.) Ld. Counsel has also submitted that, in response to an earlier letter of the Superintendent demanding immediate payment of the duty, the appellants had made a request in writing for keeping any recovery proceedings in abeyance on certain valid grounds as stated in Paragraphs 4.1 to 4.3 of the letter, The said paragraphs read as under : -

(3.) After examining the grounds stated in Paragraphs 4.1 to 4.3 of the appellants' letter dated 30 -7 -2004 written in reply to a demand notice of the Superintendent of Central Excise, we are of the view that till their stay application is finally disposed of, an interim order of stay of recovery should be given at this stage. It is ordered accordingly. Order in dasti.