HIGH COURT OF CHHATTISGARH AT BiLAsPUR w.P.(Tax) No.526812011 DB: HON’BLE SHRI SUNIL KUMAR SINHA, J & HON’BLE SHR! RADHE SHYAM SHARMA, J. PETITIONER Bharat Sanchar Nigam Limited, Through — Mr. Sunil Bidkar s/o Shri Narsingh Bidkar, Aged about 42 years, Working as Sub Divisional Engineer, In the Office of D.G.M. Telecom Factory, BSNL, Bhilai Durg (CG) Versus RESPONDENTS The Custom Excise and Service Tax Appeliate Tribunal Through its Registrar Office at West Biock No.2, R.K. Puram, New Deihi. The Commissioner, Central Excise & Customs, Central Excise Building, Tikrapara, Raipur (CG) Addittional Commissioner, Central Excise & Customs, Central Excise Building Tikrapara, Raipur (CG) WRIT PETITION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA Appearance:- Shri V.V.S.Murthy, Sr. Advocate with Shri RM. Solapurkar, Advocate for the petitioner. EN, m \\ 2 WPT 5268/2011 ORAL ORDER (09.09201 1) Sunil Kumar Sinha, J. Heard on admission. The petitioner is aggrieved by the interim order dated 27.6.201 1, passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi in Central Excise Appeal No. 2254 of 2010 with Cross- objection No.225 of 2010. By the impugned order, the learned Tribunal, while deciding the stay application No.2140/2010, has held that no case for waiver of the total duty demanded under the impugned order by the appellant was made out and the Tribunal directed the petitioners to deposit the duty demanded under the impugned order within a period of six weeks. it further directed that subject to such deposit, the demand regarding the penalty and interest shall stand waived till disposal of the appeal. Shri V.V.S.Murthy, learned Sr. Advocate appearing on behalf of the petitioner submits that refusal of waiver of the impugned duty demand is not in accordance with law, as the goods were not consumed in the production and manufacture of other articles. Since the matter is pending for consideration before the Tribunal and the point raised is still sub-judice and the order dated 27.62011 is simply an interim order, we do not deem it appropriate to interfere in the said order at this stage. The Writ Petition therefore, fails and the same is dismissed x / at the motion stage itself. Sd/- Sd/- Sunil Kumar Sinha R.S.Sharma Judge Judge