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1998 (4) TMI 146

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..... the writ petition). This order has been issued by the Superintendent, Central Excise, Range-1, Khatima, Respondent No. 7. The petitioner accepts that in some matters Appeals have been filed and are pending and in some matters hearing has concluded but judgment is awaited. Learned Counsel fairly concedes that any interim order which could be passed by the High Court can be passed by the authority which is seized of the Appeals. In the context of the present case the Commissioner (Appeals) under Section 35F of the Central Excises and Salt Act, 1944 is the Appellate Authority, and the petitioner has a remedy to approach the Appellate Authority and seek consideration of an ad-interim prayer. Rushing in a writ petition before the High Court .....

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..... tay order. 5. In the present writ petition, the petitioner again reiterates that he is not challenging the merits of matters but is aggrieved by the coercive steps taken by the department by detaining goods in reference to some adjudication orders, seven of them, referred in the earlier writ petition in Annexure-8. This is the order dated 27-2-1998, referred to in this writ petition also, but as Annexure-'5'. 6.The petitioner wrote a letter to the Superintendent, Central Excise, Range-1, Khatima after the first order of the High Court. This is the letter dated 18-3-1998, appended as Annexure - 7 to this writ petition. The amount which is sought to be realised from the petitioner on the adjudication orders is the same amount which was me .....

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..... proceedings of the Court. 9.Further, the petitioners have made allegations which are derrogatory and of personal nature against the respondents, all officers of the Central Excise Department. The allegations have been made in paragraph 2 of this petition. The affirmation has been made on personal knowledge. The affidavit has been sworn by one Prem Vir Sharma, aged about 35 years, "claiming himself to be an Assistant Officer (Legal)" with the petitioner Company. The Court has reservations whether the petitioner Company can make such allegations against party respondents, without arraying the respondents facing allegations, as parties to the writ petition. These respondents will be within their rights to seek an action for damages or otherw .....

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