- (1.) The petitioner M/s. General Electric Co. of India Ltd., Naini, Allahabad, has filed this writ petition under Article 226 of the Constitution, for a direction to the Assistant Collector, Central Excise Division, Allahabad, to comply with the directions given by the Collector, Central Excise (Appeals) dated 1-2-1985 in appeal No. 23-C/Alld./85. The relevant portion of the directions as under :" In the circumstances, the appeal succeeds on merit is accordingly admitted. The order of the Assistant Collector dated 1-3-1980, is set aside and remanded to the Assistant Collector with the directions for the grant of refund after examining the aspect of time bar alone, as the same is admissible on merits."
(2.) The complaint of the petitioner is that despite several efforts made on its behalf, the Assistant Collector, Central Excise, has not paid any heed not only to the request made on its behalf but also not complied with the direction of the Collector (Appeals). The learned counsel for the petitioner urged that the petitioner, in the circumstances mentioned above, is entitled to a mandamus being issued to the said respondent No. 1 to decide the matter in consequence to the direction of the appellate authority.
(3.) A counter affidavit has been filed on behalf of the respondents. Among others one of the things stated in Para 10 of the counter affidavit, is that against the aforesaid order of the Collector (Appeals), New Delhi, a second appeal has been preferred before the Tribunal and that the same is pending. It has further been averred that on the stay application moved before the Appellate Tribunal of Customs, Excise and Gold (Control), New Delhi, for a direction to stay the operation of the order of the Collector (Appeals), 6th March, 1987 has been fixed by the Tribunal. This statement of date was orally made by Sri N.B. Singh learned counsel for the Union of India.;