1988 (5) TMI 46 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad ruled that the demand for excise duty should not be realized from the Petitioner until the appeal before the Collector (Appeals), Central Excise is concluded. The Petitioner must provide a valid Bank guarantee from a nationalized Bank for the disputed amount during the appeal period. The Collector (Appeals) is expected to issue a judgment within one month of receiving a certified copy of the court's order. The writ petition is disposed of accordingly.