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2005 (3) TMI 504

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..... petition is moved praying for following reliefs : A. Your Lordships be pleased to issue a writ of or in the nature of mandamus directing that the appeals and stay petitions filed by the petitioners against the order in original dated 30-1-2004 and received by the respondent No. 2 on 5-4-2004 be transferred/transmitted for adjudication and hearing to the Commissioner of Central Excise and Cu .....

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..... e A hereto. 2. It appears that, by order in original dated 30th July 2004, respondent No. 3 imposed duty liability of Rs. 38,77,427/- on Furnace Oil and Rs. 9,19,470/- on Light Diesel Oil along with interest and also imposed a penalty of Rs. 47,96,897/- on petitioner No. 1 Company, and a penalty of Rs. 4,00,000/- on petitioner No. 2. It is the case of the petitioner that, on 5th April 2004, two .....

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..... to the Commissioner (Appeals) and in the meantime, it is prayed that the respondent authorities be prevented from effecting any coercive recovery. 3. Heard Mr. Mihir H. Joshi, the learned Senior Advocate appearing with Ms. A.M. Thakore for the petitioner and Mr. Malkan appearing on behalf of the respondents on receipt of advance copy. 4. It is accepted by Mr. Malkan that the prayer seeking di .....

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..... s) to pass an appropriate order on the stay applications at the earliest. In these circumstances, it is not necessary to deal with any other issue. 5.2 The petition accordingly stands disposed of with the aforesaid directions. 6. Needless to state, in case the petitioner moves an appropriate application before the Commissioner (Appeals) seeking priority in hearing of stay applications, such an .....

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