1984 (7) TMI 366

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.... and (b) A restraint upon the Assistant Collector of Central Excise, Saharanpur and the officers subordinate to him from interfering with the removal of printed glass bottles from the A.C.L. Unit of the Applicant's factory and from enforcing recovery of the differential duty for the past period till the appeal is disposed of by the Tribunal. 2. It was alleged, inter alia, that - (a) The Applicant has been a licensee for the manufacture of glass and glassware and commenced as a new venture the process of printing, with ceramic colours, on duty paid aerated water glass bottles in segregated area of its unit at Saharanpur duly approved by the Central Excise authorities; (b) After issue of a show cause notice, the question of the liabi....

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....wever, the Assistant Collector reduced, in the first instance, the amount claimed from the Bank to ₹ 5,82,743.06 and subsequently advised the Bank not to enforce the Bank guarantee but wait his further advice in the matter. 3. The application was heard by us on diverse dates. Before us it was submitted that undue hardship would be caused if the Applicant was required to comply with all excise formalities before removal of printed glass bottles for various reasons, apart from and in addition to the inability of the Applicant to pay any amount that may be demanded on account of continuous losses suffered by the Applicant, on account of which the Applicant is not able to buy raw materials and critical inputs, nor repay the loans to....

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.... interlocutory, need not necessarily have to be traced to a specific statutory provision. It is inherent in the power to hear and decide the Appeal itself to make all such interlocutory orders as may be necessary to subserve the balance of convenience and to ensure that no prejudice is caused to either party to the Appeal pending the hearing thereof; (d) Even so, the inherent power to make interlocutory orders in an Appeal cannot be but co-equal to the jurisdiction of the Tribunal to hear the Appeal itself. The jurisdiction of the Tribunal is confined to the hearing of the Appeal filed and the power to make an interlocutory order cannot, therefore, extend beyond the subject matter or scope of the appeal itself; (e) In the orders under App....