- (1.) SINCE it is a short matter and the prayer is only for getting an appeal disposed of at an early stage, we directed the learned counsel appearing for Union of India to take notice. He takes notice.
(2.) HEARD . The complaint of the petitioner is that it filed an appeal before the Commissioner of Appeals under the Central Excises and Salt Act, 1944 with an application for dispensing with the condition of pre -deposit of the amount of the liability found due against it. The complaint is that neither the application for exemption is being disposed of nor the appeal is being fixed for hearing. The matter has been further aggravated for the petitioner because the recovery of the amount due is being effected by taking coercive measures, according to him. The petitioner, now, desires that its appeal, application for exemption or stay application should, now, be heard within a reasonable time and disposed of so that if it has to get any relief, that it would be able to get at an early date.
(3.) IT is really unfortunate that the respondents are creating such a condition in which the applications under Section 35F of the Act are being kept pending decision for a considerable period and during the intervening period, recoveries are being effected by coercive process. Whenever an assessee files an appeal along with an application for exemption from condition of pre -deposit, he legitimately expects that such an application shall be disposed of first and then only the recoveries are effected. It is, therefore, necessary for the respondents to devise a fair procedure so that grievance of such assessee is redressed and no amounts are recovered by coercive process before the application for exemption from the condition of pre -deposit is disposed of. 4A. In the aforesaid circumstances, we direct that the application for exemption from pre -deposit and stay .pending before the Commissioner of Appeals shall be disposed of within a period of two months from the date of presentation of, the certified copy of this order by the petitioner before the concerned Appellate Authority and recovery of the amount involved in the appeal shall not be effected till the disposal of the application for exemption from pre -deposit and stay. If, in the meanwhile, recovery of amount has already been effected, the appeal itself shall be disposed of within two months from the date of filing of a certified copy of this order before the Appellate Authority. ;