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1998 (2) TMI 136

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..... rs preferred two appeals before the Commissioner (Appeals) Central Excise, Allahabad on 19-9-1997 which were registered as Appeals No. 230-CE/97/Appl. Alld. and 232 CE/97/Appl/Alld. Along with the appeals it is said that the petitioners had also filed stay and waiver applications praying for waiver of the pre-deposit and the stay of the disputed amount of excise duty in terms of Section 35F of the .....

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..... peti-tioner is that neither the appeals have been decided nor the stay/waiver applications have been disposed of. It is in these circumstances the petitioner has preferred this writ petition. 3. On 5-2-1998, Shri A.K. Sinha who has accepted notice on behalf of the respondent was directed to obtain instructions from the appellate authority. We are informed by Mr. Sinha that the Commissioner (Appea .....

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..... cations may be decided within the same period. It is made clear that if the stay and waiver applications have already been decided then the protection given under this order will not be available to the petitioners and the respondent will be at liberty to proceed against the petitioners in terms of the orders that may have been passed on the stay/waiver applications. 5. Subject to the above the w .....

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