2006 (10) TMI 305 - AT - Central Excise

Summary

Issues:
1. Compliance with the deposit directive - 20% of the duty amount within 4 weeks.
2. Withdrawal of the "UNDER PROTEST" remark and obtaining the Range officer's certificate.
3. Delay in issuing the certificate by the Asst. Commissioner.

Comprehensive Analysis:

Issue 1: Compliance with the deposit directive
In a previous stay order, the appellants were directed to deposit 20% of the duty amount within 4 weeks and report compliance by a specified date. The appellants submitted a T.R. 6 challan dated 28-8-2006, evidencing the deposit of Rs. 1,11,350/- "UNDER PROTEST." The Tribunal noted compliance subject to the production of the Range officer's certificate of withdrawal of protest by the party. The appellants' counsel requested time for producing the certificate, leading to the adjournment of the matter.

Issue 2: Withdrawal of the "UNDER PROTEST" remark and obtaining the Range officer's certificate
The appellants' counsel informed the Tribunal that the "UNDER PROTEST" remark had been withdrawn, but the certificate from the Range officer was pending. The appellants had requested the Asst. Commissioner to issue a certificate of withdrawal on 26-9-2006. Despite their efforts, the certificate had not been issued. The Tribunal expressed dissatisfaction with the delay caused by the officer and expected the department to expedite the process of justice administration. The Tribunal decided to direct the Asst. Commissioner to file an affidavit on the matter within two weeks, with the next hearing scheduled for 20-11-2006.

Issue 3: Delay in issuing the certificate by the Asst. Commissioner
The Tribunal highlighted the inaction of the Asst. Commissioner in issuing the certificate, emphasizing the impact on the proceedings and the administration of justice. The Tribunal expected the department to assist in expediting justice administration and directed the Asst. Commissioner to file an affidavit on the issue within two weeks. The matter was set for further proceedings on 20-11-2006.

This detailed analysis of the judgment from the Appellate Tribunal CESTAT, Chennai, underscores the importance of compliance with directives, withdrawal of protest remarks, and the timely issuance of certificates to ensure the efficient administration of justice in legal proceedings.