ORDER
Harish Chander, President
1. M/s. Raunaq International Ltd., Thermal Power Station, Banharpalli, Distt. Sambalpur, Orissa have filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), Calcutta. A stay application duly supported with an affidavit has also been presented. Shri M.G.S. Murthy, the learned advocate appeared on behalf of the appellants and pleaded that the issue involved in the matter is as to the classification of structures and the appellants are contractor and pleaded that the present appeal pertains to the classification whereas subsequent Show Cause Notices were issued by virtue of which demand has been created and the appeal is likely to be filed before the Collector (Appeals). He pleaded that no demand has been created in this case but there is a recurring effect and there will be multiplicity of proceedings and to avoid the same, alternatively, he pleaded for grant of out of turn hearing as there is a recurring effect. He further stated that it is a running contract and the contract has not been completed. Shri K.K. Jha, the learned SDR who has appeared on behalf of the respondent pleaded for the rejection of the stay application as there is no demand. However, in view of the submissions of the learned advocate, he does not object to grant of out of turn hearing.
2. We have heard both the sides and have gone through the facts and circumstances. There is no demand and as such, provisions of Section 35F of Central Excises and Salt Act, 1944 are not applicable in this case. The stay application is rejected being infructuous.
3. Now, coming to the prayer of the learned advocate for out of turn. hearing, since there is a recurring effect and it is a running contract, we do not have any hesitation for granting out of turn hearing. We order out of turn hearing. The matter will be heard on merits on 13th March, 1995.