TaxTMI 
TaxTMI 
1998 (3) TMI 146
X X X X Extracts X X X X
X X X X Extracts X X X X
....e short controversy arising for decision and the petition having been filed to take care of the matter of the moment, the learned Counsel for the respondents have agreed to have the matter heard finally and dispose of at this very stage. 2. An affidavit sworn in by Shri B.K. Juneja, Deputy Commissioner of Central Excise, Delhi, who is also present in Court, has been filed. The statement made th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ot taken up for hearing inspite of early hearing having been pressed in some of the cases while action for recovery was initiated. It was submitted that such a coercive action for recovery would defeat the statutory right to appeal available to the petitioner. 4. Interim orders were granted to the petitioners protecting them against the coercive action for recovery till the next date of hearing....
X X X X Extracts X X X X
X X X X Extracts X X X X
....handigarh not to resort to coercive measures by way of Rule 230 in all such cases where the excise dues are less than 1 lac and the parties have already filed stay applications under Section 35F before the Commissioner (Appeals). Even in other cases involving excise dues of over 1 to 5 lacs. instructions have been given not to resort to coercion action till the matter is finally resolved by the Ce....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(Appeals) to some other Commissioner level officer is also being examined by the Central Board of Excise and Customs to liquidate pendency of appeals at the level of Commissioner (Appeals). 4. The pendency of Appeals went up due to statutory changes made in Modvat Rules in April, May 1994. All such cases pertaining to transitional period have been decided and are pending at Commissi....