1990 (4) TMI 69

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....l for the petitioner and Sri Shishir Kumar, learned Standing Counsel appearing for the respondents. The only relief sought in this writ petition is that a writ or order in the nature of mandamus be issued directing the respondents not to press for the recovery of demand which is disputed in the appeal pending before the Collector of Central Excise (Appeals), New Delhi till the petitioner's applica....

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....ate Tribunal may dispense with such deposit subject to such condition as he or it may deem fit to impose so as to safeguard interest of Revenue." 3. The application dated 18-1-1989 under the above proviso was filed before the Collector of Central Excise (Appeals), New Delhi on which no order has been passed and the application is still pending decision. It is further asserted that pending dispo....

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....osit of duty demanded or penalty levied would cause undue hardship to such a person. Thus, a statutory obligation is cast on the appellate authority where its powers under the proviso are invoked by the person appealing to it, to make such order as it may think fit as regards the payment of duty or penalty which is the subject matter of appeal before it. The inaction of the part of the appellate a....

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....(1977) 78 ITR 26, the Supreme Court pointed out that, if a statute invests a public officer with authority to [do] an act in a specified state of circumstances, it is imperative upon him to exercise his authority in a manner appropriate to the case when party interested and having a right to apply moves in that behalf and circumstances for exercise of authority are shown to exist. 6. As in the ....