1997 (1) TMI 95

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....matter and the prayer is only for getting an appeal disposed of at an early stage, we directed the learned counsel appearing for Union of India to take notice. He takes notice. 2. Heard. 3. The complaint of the petitioner is that it filed an appeal before the Commissioner of Appeals under the Central Excises and Salt Act, 1944 with an application for dispensing with the condition of pre-depo....

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....ing period, recoveries are being effected by coercive process. Whenever an assessee files an appeal along with an application for exemption from condition of pre-deposit, he legitimately expects that such an application shall be disposed of first and then only the recoveries are effected. It is, therefore, necessary for the respondents to devise a fair procedure so that grievance of such assessee ....