1997 (3) TMI 110

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.... of India, the petitioner contends that Respondent No. 3, the Assistant Commissioner, Central Excise Division, Gwalior had passed an order, Annexure P/1, dated 23-10-1996, against which the petitioner has preferred an appeal along with Stay application before Respondent No. 2, the Commissioner (Appeals) Central Excise C.G.O. Complex, Shivaji Chauraha, A.B. Road, Indore, as per Annexure P/2, on 11-....

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....ve Authority proceeds with coercive measures for recovery, which appears to be gross abuse of the process of law on the part of the appellate authority reflecting badly upon his efficiency if not interity. 3. Learned counsel for the respondents on the other hand, contended that the appeal is barred by limitation. Counsel for the petitioner however, disputes this position and contended that the ....