1996 (6) TMI 91

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....shwar Limited, Deoband through S.K. Dhar, authorised signatory is the petitioner in both these cases in which Union of India, Collector (Appeals) now designated as Commissioner (Appeals), Central Excise, Ghaziabad, Assistant Collector now designated as Assistant Commissioner, Central Excise, Saharanpur and Superintendent, Central Excise, Range IV, Saharanpur are Opposite parties. Shri A.P. Mathur,....

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....plication for waiver and interim order is not taken up, the demand made by the authority concerning the levy and penalty is without any legal basis. Shri U.N. Sharma, learned counsel has made a statement at the bar, that so long as the interim application and waiver application is not decided by the Commissioner (Appeals), Central Excise, Ghaziabad where the appeals of the petitioner are pending, ....