1997 (1) TMI 95

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..... rned counsel appearing for Union of India to take notice. He takes notice. 2. Heard. 3. The complaint of the petitioner is that it filed an appeal before the Commissioner of Appeals under the Central Excises and Salt Act, 1944 with an application for dispensing with the condition of pre-deposit of the amount of the liability found due against it. The complaint is that neither the application f .....

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..... with an application for exemption from condition of pre-deposit, he legitimately expects that such an application shall be disposed of first and then only the recoveries are effected. It is, therefore, necessary for the respondents to devise a fair procedure so that grievance of such assessee is redressed and no amounts are recovered by coercive process before the application for exemption from t .....

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