- (1.) The petitioner has sought a mandamus commanding the Commissioner, Customs and Central Excise (Appeals), Ghaziabad, respondent No. 2 to decide its applications for stay of the recovery of the amount.
(2.) Briefly, stated the facts, are that the petitioner is engaged in the manufacture and sale of sugar and molasses at its factory. The Deputy Commissioner, Customs and Central Excise, Muzaffar nagar made the demand of Central Excise as well imposed penalty by different orders. The petitioner preferred 7 appeals before respondent No. 2. The appeals were filed between the period 19.2.2000 and 11.12.2001 along with the application that the Appellate Tribunal may dispense with the deposit subject to such conditions, as he may deem fit. Section 35F of the Central Excise Act, 1944 reads as under: SECTION 35F. Deposit, pending appeal, of duty demanded or penalty levied.--Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of Central Excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: Provided that where in any particular case, the [Commissioner (Appeals)] or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the [Commissioner (Appeals)] or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue.
(3.) The grievance of the petitioner is that while the appeals and applications for interim stay are pending, the Deputy Commissioner, Central Excise Division, Muzaffarnagar, respondent No. 3 passed an order to detain the goods of the petitioner and further a notice has been given to pay a sum of Rs. 16,16,731 within ten days.;