1999 (11) TMI 94 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad rejected a petition under Article 226 challenging the discretionary power exercised by the Appellate Authority in passing an order on a stay application pending an appeal against adjudication. The court found no grounds for interference and stated that the interpretation of the provision of the Central Excise Act could be reviewed at the final hearing. The court emphasized that granting interim relief would be equivalent to deciding the matter on merits. Therefore, the petition was rejected at the threshold.