2013 (3) TMI 638 - HC - Central Excise

Summary

Issues involved:
The delay in passing orders by the Appellate Authority on appeals and stay application filed by the petitioner u/s Central Excise and Service Tax Act.

Summary:

Issue 1: Appellate Authority's Delay in Passing Orders

The petitioner had filed appeals and a stay application against an original order u/s Central Excise and Service Tax Act. Despite these being pending since 2011, the Appellate Authority had not passed any orders. The Court held that it is obligatory for the Appellate Authority to consider the appeals and stay application promptly. A writ of mandamus was issued to the Commissioner of Central Excise and Service Tax (Appeals) to consider the appeals and stay application in accordance with the law and expeditiously, not later than four weeks from the date of receipt of the order. An interim order of stay was granted for four weeks on the impugned notice.

In conclusion, the writ petition was disposed of, and the petitioner was granted three weeks to file a memo of appearance.