TMI Blog1990 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. The only relief sought in this writ petition is that a writ or order in the nature of mandamus be issued directing the respondents not to press for the recovery of demand which is disputed in the appeal pending before the Collector of Central Excise (Appeals), New Delhi till the petitioner's application under the proviso to Section 35F is not decided by the appellate authority. 2. It appears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit to impose so as to safeguard the interest of Revenue." 3. The application dated 27th February, 1990, under the above proviso, it is stated was filed on 28th February, 1990 before the Collector of Central Excise (Appeals), New Delhi on which no order has been passed and the application is still pending decision. It is further asserted that pending disposal of the said application the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould cause undue hardship to such a person. Thus a statutory obligation is cast on the appellate authority where its powers under the proviso are invoked by the person appealing to it, to make such order as it may think fit as regards the payment of duty or penalty which is the subject-matter of appeal before it. The inaction on the part of the appellate authority to pass an appropriate order on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out that, if a statute invests a public officer with authority to act in a specified state of circumstances, it is imperative upon him to exercise his authority in a manner appropriate to the case when party interested and having a right to apply moves in that behalf and circumstances for exercise of authority are shown to exist. 6. As in the instant case, the respondents have threatened and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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