- (1.) The petitioner has sought writ of mandamus commanding the Commissioner, Customs and Central Excise (Appeals), Mangal Pandey Nagar, Meerut, respondent No. 1, to decide the application for stay of the recovery of the dues and a further writ, order or direction in the nature of certiorari quashing the detention memo dated 29th November, 2001 and a direction restraining the respondents from realising the amount of Rs. 14,25,092 from it.
(2.) Briefly, stated the facts, as stated in the petition, are that the petitioner is engaged in the manufacture and sale of sugar and molasses at its factory situated in village and post Titawi, District Muzaffarnagar. It, during the period October, 1995 to June, 1997, received number of consignments as inputs and the entry was accordingly made in R.G. 23A, Part I Register but did not make its corresponding entry for availing Modvat Credit in R.G. 23A, Part II on the advice of the Excise Officer. The petitioner was given a show cause notice, dated 21st April, 1998. It submitted a detailed reply before the Deputy Commissioner, Central Excise Division, Muzaffarnagar, who vide order dated 11th June, 1999 disallowed the Modvat Credit of Rs. 4,32,503 and imposed a penalty of Rs. 1,00,000.
(3.) Feeling aggrieved by the aforesaid order, the petitioner filed appeal before the Commissioner of Central Excise (Appeals), Ghaziabad along with an application under Section 35F of the Central Excise Act, 1944 (in short 'the Act') for dispensing with the condition of pre-deposit of the duty as well as penalty amount for entertaining the appeal and stay of the recovery of the same. The application is still pending.;