Interim protection against recovery pending excise appeals, while directing expeditious disposal on merits.

In connected matters under the Central Excise Act, the High Court dealt with a limited challenge to relief refused at the appellate stage. It did not express any view on the correctness of the Commissioner (Appeals) order under Section 35F, but considered it appropriate to secure an early hearing of the appeals on merits. Pending that disposal, the Court protected the petitioners from coercive recovery action for the specified period or until the appeals were decided, whichever was earlier.

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Issues: (i) Whether the challenge to the Commissioner (Appeals) order under Section 35F of the Central Excise Act, 1944 required interference at the admission stage; (ii) whether the appeals should be directed to be heard on merits and recovery restrained in the meantime.

Analysis: The petition involved a limited controversy in connected matters concerning refusal of relief at the appellate stage. The Court did not express any opinion on the correctness or legality of the impugned order, but considered it appropriate to secure an early hearing of the appeals and to protect the petitioners from recovery action during the pendency of that process.

Conclusion: The petitioners obtained a direction for expeditious disposal of their appeals on merits and interim protection against coercive recovery for the specified period or until the appeals were decided, whichever was earlier.

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