2014 (2) TMI 1181 - HC - Service Tax

Writ Petition Maintainable OR Not Alternate Remedy available Held that - In view of decision in the case of Metal Weld Electrodes v. CESTAT Chennai 2013 (11) TMI 240 - MADRAS HIGH COURT Appeal is not maintainable - The petitioners are at liberty to file appeals within three weeks and the parties are directed to maintain status quo as on date till then. - Decided against assessee.

Summary

Issues Involved:
Challenge to referral orders passed by the Customs, Excise and Service Tax Appellate Tribunal; Maintainability of writ petitions against orders under Section 35G of the Central Excise Act or Section 130 of the Customs Act; Applicability of the decision in Metal Weld Electrodes case.

Analysis:
The High Court of Madras addressed the issue of the maintainability of writ petitions against referral orders passed by the Customs, Excise and Service Tax Appellate Tribunal. The Revenue contended that only a Civil Miscellaneous Appeal would be permissible against such orders under Section 35G of the Central Excise Act or Section 130 of the Customs Act. The court referred to its decision in the Metal Weld Electrodes case, where it upheld this contention and directed the petitioners to file an appeal within three weeks from the date of disposal of the case, maintaining status quo until then.

The court noted that the petitioners and the Revenue agreed that a similar order could be passed in the present writ petitions, as the issue raised was covered by the decision in the Metal Weld Electrodes case. Consequently, without delving into the merits of the matter, the court dismissed the writ petitions in line with the order in the Metal Weld Electrodes case. The petitioners were granted liberty to file appeals within three weeks from the judgment date, and the parties were instructed to maintain the status quo until then. No costs were awarded, and the connected miscellaneous petitions were closed as a result of the judgment.