1992 (1) TMI 315 - HC - Central Excise

Recovery proceedings - Held that - In spite of the fact that the application for waiver of the pre-deposit has been filed before the Collector (Appeals), the Tribunal Central Excise is proceeding for recovery against the petitioner without waiting for the decision on the application for waiver of the pre-deposit thus directed that till the petitioner s application for waiver of the pre-deposit filed on 20.8.1990 is not disposed of recovery proceedings against the petitioner shall remain stayed.

Summary

The High Court of Allahabad heard a case where a petitioner appealed against a demand of Rs. 3,80,519.04 by the Assistant Collector, Central Excise. The petitioner requested waiver of the pre-deposit amount during the appeal process. The court directed that recovery proceedings against the petitioner should be stayed until a decision is made on the waiver application. The writ petition was disposed of with this direction.