1998 (2) TMI 135

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..... 195;All that has happened is that in reference to an assessment proceedings being an order of the Additional Commissioner, Central Excise, Ghaziabad dated 13 November, 1997, a duty of Rs. 14,16,730.40 (sic), a penalty of Rs. 7 lacs had been imposed. Against this assessment order, a remedy of an appeal has been provided under the Central Excises and Salt Act, 1944. In the matter of deposit of duty .....

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..... that the Commissioner, Appeals, had heard the appeal on 19 February, 1998 and neither any orders on the appeal could be passed nor any orders on the waiver application. In the meantime, the assessing authority pressed for the demand. The petitioner indicated to the assessing authority the fact that the appellate authority is out on election duty. The petitioner also mentions in the writ petition .....

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..... granted. 4. Now when the Commissioner, Appeals, returns from election duty, the petitioner's appeal will be up for consideration. It will be entirely up to the Commissioner, Appeals to either pass an order for waiver of the amount or such amount may need to be deposited. 5. This Court cannot comment on any aspect of the matter as this is the discretion provided to the appellate aut .....

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