GUJARAT FLAVOURS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) LEAVE to add Assistant Commissioner of Central Excise, Waghodia Division, Vadodara-II as respondent no. 4. Leave also granted to place on record a copy of attachment order dated 14th February 2008.

(2.) RULE. Mr. R. M. Chhaya, learned Central Government Standing Counsel waives service of rule on behalf of the respondents. On the facts and in the circumstances of the case, we have taken up the petition for final disposal.

(3.) IN this petition under Articles 226 and 227 of the Constitution, the petitioner has prayed for directions to respondent no. 3-Commissioner (Appeals), Vadodara to accept the petitioner's appeal memo lying with the Office of the Assistant Commissioner of Central Excise, Waghodia Division, Vadodara-II and to hear the appeal and stay application against the order in original dated 12th January 2007. The petitioner has also prayed that the adjudicating authority, viz. respondent no. 2 be restrained from making recovery on the basis of the order in original till the petitioner's appeal and stay application are heard.