9911796707
TMI Blog1990 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... r and Sri Shishir Kumar, learned Standing Counsel appearing for the respondents. The only relief sought in this writ petition is that a writ or order in the nature of mandamus be issued directing the respondents not to press for the recovery of demand which is disputed in the appeal pending before the Collector of Central Excise (Appeals), New Delhi till the petitioner's application under the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispense with such deposit subject to such condition as he or it may deem fit to impose so as to safeguard the interest of Revenue." 3. The application dated 27th February, 1990, under the above proviso, it is stated was filed on 28th February, 1990 before the Collector of Central Excise (Appeals), New Delhi on which no order has been passed and the application is still pending decision. It is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is of the opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such a person. Thus a statutory obligation is cast on the appellate authority where its powers under the proviso are invoked by the person appealing to it, to make such order as it may think fit as regards the payment of duty or penalty which is the subject-matter of appeal before it. The inaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Officer, A Ward, Bareilly (1970) 78 ITR 26, the Supreme Court pointed out that, if a statute invests a public officer with authority to act in a specified state of circumstances, it is imperative upon him to exercise his authority in a manner appropriate to the case when party interested and having a right to apply moves in that behalf and circumstances for exercise of authority are shown to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect that till such time the application dated 27th February, 1990 is not decided by the Collector of Central Excise (Appeals), New Delhi the recovery of the amount disputed in the appeal shall remain stayed. 8. Subject to the above the writ petition is finally disposed of. 9. Let a certified copy of this order be given to learned counsel for the petitioner on payment of usual charges, within tw ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
