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1990 (4) TMI 69

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..... ents. 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 appea .....

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..... o impose so as to safeguard interest of Revenue." 3. The application dated 18-1-1989 under the above proviso was filed 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 respondents have threatened the petitioner to recover the dues di .....

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..... tory 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 of the part of the appellate authority to pass an appropriate order on the application under the proviso, filed before it and in .....

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..... thority to [do] an 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 are taking coercive measures to recover the disput .....

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