1996 (4) TMI 131

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.... revised list. Sri Ashok Kumar, learned Counsel appears for petitioner. None appears for the respondents, though copy of the petition along with annexures has already been served on, learned Senior Standing Counsel for the Union of India. 2.By this petition the petitioner seeks an order, direction or writ in the nature of certiorari quashing the impugned order dated 19-4-1996 passed by the Assi....

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....consequently excise duty was imposed on the same against which petitioner preferred statutory appeal before the Respondent No. 2 along with an application to waive the pre-deposit of excise duty and penalty. 6.Learned Counsel for the petitioner contended that the said waiver application was filed along with appeal on 9-2-1996 but till date the Respondent No. 2 has not decided the same, with the....

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....petitioner contended that once an application for waiving is filed along with the statutory appeal, the appellate authority is expected to decide the said application as early as possible so as to finalise atleast this aspect of the matter as to whether the appellant has to pre-deposit the excise duty and penalty or not but in the instant case the appellate authority has not decided even this aspe....

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....le corollary is that the inaction on the part of appellate authority in not disposing of the waiver application in respect of pre-deposit of excise duty and penalty within a reasonable time and thereby allowing the authority concerned to proceed on recovery with coersive process; appears to be gross abuse of the process of law on the part of the appellate authority reflecting badly upon his effici....