9911796707
TMI Blog1991 (1) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... the order and dispose of the writ petition on merits. The writ petitioner has challenged a demand of the respondent No. 1 for excise duty in respect of the goods manufactured by him. An order dated 16-4-1985 passed by the Respondent No. 1 directing payment of excise duty was challenged by the petitioner in an appeal to the Collector. During the pendency of the said appeal, the petitioner moved an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal to state a case. The questions framed in the reference relate to the liability of the petitioner to pay excise duty in respect of the said goods manufactured by him. 2. The Excise authorities are now seeking to recover the dues amounting to Rs. 1,03,715.82 arising out of the order dated 16-4-1985. The petitioner contends that pending the hearing of the case by the High Court under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Income Tax, New Delhi v. Bansidhar Sons reported in 1986 (24) E.L.T. 193 (SC) = (1986) 157 ITR 665 the Supreme Court held that an appeal is kept pending before the Appellate Tribunal until the High Court answers the questions referred to it. The appellate jurisdiction is retained by the Tribunal to dispose of the appeal in accordance with the opinion expressed or answer given by the High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy proceedings. 7. As such I am of the view that this application is premature. The petitioner will be at liberty to approach the Tribunal for stay of the recovery proceedings. 8. It will be open to the petitioner to agitate all points raised in the writ petition before the Tribunal in such stay application. The Tribunal will hear and dispose of the said application in accordance with law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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