TaxTMI 
TaxTMI 
1995 (11) TMI 102
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....tral Government Standing Counsel takes notice. The above writ petitions have been filed to forbear the first respondent from invoking the Central Excise Rule 230 action pursuant to the notice dated 9-11-1995 for the recovery of the amounts, which are under dispute by way of appeals before the second respondent in A. No. 513/95 and stay petition E. No. 438/95 (W.P. No. 15717/95) and A. No. 512/95 a....
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....loan licensee, which were rejected by the Collector of Central Excise (Appeals) by common order dated 31-5-1995 in Application Nos. 151 to 158 of 1995. The Appellate Authority accepted the contention that the licensees are independent units but when it comes to the benefits under the Notification of 175/86, the Authority held that the value of clearance of both the factory owner and the loan licen....
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....f Central Excise was apprised that the applications have been posted to 29-11-1995 and orders are awaited. The petitioners also filed a memorandum of representation before the Commissioner of Central Excise, Madras, on 9-11-1995 narrating the circumstances and prayed for a direction to the Assistant Commissioner of Central Excise, Madras, IV Division, to defer further action till the Tribunal pass....
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.... for them to collect it at this distance of time. It cannot be in dispute that when the stay applications and the appeals are pending before the competent Appellate Authority and have been adjourned by the Tribunal itself for want of time or for non-sitting of Bench, the petitioners cannot be penalised by the Assistant Commissioner of Central Excise by directing them to pay the balance amounts imm....