2004 (10) TMI 97 - HC - Central Excise

Summary

Issues:
1. Coercive measures for recovery of duty demand.
2. Delay in decision on stay applications due to vacant office of Commissioner (Appeals).
3. Petitioner's plea for relief from coercive measures until appointment of new officer.

Analysis:
1. The petitioner received a duty demand confirmation order and filed an appeal with stay applications due to which recovery proceedings were stayed. Despite this, the respondent issued a notice for payment, leading the petitioner to approach the court citing pressure to deposit the amount and threats of coercive measures for recovery.
2. The delay in deciding the appeal and stay applications was attributed to the vacant office of the Commissioner (Appeals) since June 2004, resulting in no progress on the pending applications due to the absence of an officer to handle the matter.
3. The court acknowledged the need for the petitioner to have relief from coercive measures until the appointment of a new officer in the office of Commissioner (Appeals) at Rajkot. It directed the respondents not to take any coercive measures against the petitioner for at least one month from the date of the new officer's appointment, emphasizing the petitioner's responsibility to promptly pursue their stay applications once the new officer assumes charge.