1995 (11) TMI 112

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..... xcise (Appeals) is being challenged by which petition filed under the proviso to Section 35-F of the Central Excises and Salt Act, 1944 was rejected. The appeal is still pending for disposal before the concerned Commissioner. 2. In the appeal, the Company has challenged the order dated 6-2-95 of Assistant Collector of Central Excise, confirming the demands raised by him in show cause notices. .....

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..... is Court should hear this petition and direct the respondents to refund the amount. After the demands were raised by the competent authority, it could be realised from the Company unless a stay is granted by the Appellate Authority or Tribunal. In the instant case, after dismissal of the application for staying the recovery of the amount, if the amount has been recovered, it cannot be said to be i .....

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