1992 (10) TMI 97

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..... representing the respondents. 2. A notice dated 26th October, 1987 calling upon the petitioner to show cause as to why short-paid duty of excise amounting to Rs. 3,06,122.24, for the period between 28th April, 1987 and 10th July, 1987 be not recovered from it under Section 11 A of the Central Excises and Salt Act, 1944, hereinafter called the Act. The notice was duly replied with. The Assistant .....

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..... ring the petitioner to pay the duty adjudged to be payable by it. On receipt of this communication, the petitioner approached the respondent No. 2 for appropriate orders on the stay-cum-waiver application. The respondent No. 2 fixed 28th August, 1992 for the final disposal of the appeal itself. It is asserted that the appeal was heard finally on 28th August, 1992 but despite lapse of period of abo .....

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..... g the petition merely for interim relief. But, in the circumstances of the case, the court feels that it would be unreasonable to require the petitioner to comply with the order dated 26th November, 1991 passed by the respondent No. 3 during the pendency of the appeal and stay-cum-waiver application, specially in view of the fact that final hearing in the appeal has already concluded and only the .....

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