2013 (1) TMI 751 - HC - Central Excise

Summary

Issues involved: Grant of interim relief based on earlier final orders of CEGAT and pending References before the Principal Bench at Madras.

Interim Relief based on CEGAT Orders:
The petitioner sought interim relief based on the earlier final orders of CEGAT, arguing that the Reference Proceedings should be considered as a continuation of the Tribunal's proceedings. The petitioner contended that substantial questions of law were raised, justifying the need for interim stay. The learned Senior Counsel for the petitioner emphasized the significance of the CEGAT orders in Final Order Nos. 281 and 282, dated 23-2-2000. The Court acknowledged the petitioner's reliance on these orders and concluded that there was no justification to deny interim relief. Consequently, an order of interim stay was granted in favor of the petitioner/appellant.

Pending References before Principal Bench:
On the other hand, the Department had already filed References before the Principal Bench at Madras, which were pending in RCP Nos. 27 and 28 of 2001. The Standing Counsel for Customs and Central Excise Department argued against granting interim relief, citing the dismissal of writ petitions challenging the constitutional validity of Section 110 of the Finance Act. Despite the Department's objections, the Court noted that the References were indeed pending before the Principal Bench. In light of this, the Court determined that the petitioner/appellant should not be denied interim relief, especially given the weight placed on the earlier final orders of CEGAT. Consequently, an order of interim stay was issued, and the Registry was directed to forward the appeal records to the Principal Bench at Madras for joint consideration with the pending References.