1998 (2) TMI 135

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....ed through counsel apparently is not on record. 2. All that has happened is that in reference to an assessment proceedings being an order of the Additional Commissioner, Central Excise, Ghaziabad dated 13 November, 1997, a duty of Rs. 14,16,730.40 (sic), a penalty of Rs. 7 lacs had been imposed. Against this assessment order, a remedy of an appeal has been provided under the Central Excis....

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....writ petition. The assessee also mentions in paragraph 11 that the Commissioner, Appeals, had heard the appeal on 19 February, 1998 and neither any orders on the appeal could be passed nor any orders on the waiver application. In the meantime, the assessing authority pressed for the demand. The petitioner indicated to the assessing authority the fact that the appellate authority is out on election....

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....thority to enquire and seek if an interim order has been granted. 4. Now when the Commissioner, Appeals, returns from election duty, the petitioner's appeal will be up for consideration. It will be entirely up to the Commissioner, Appeals to either pass an order for waiver of the amount or such amount may need to be deposited. 5. This Court cannot comment on any aspect of the mat....