2013 (12) TMI 1540 - HC - Central Excise

Summary

Issues involved: The issue involves the Tribunal putting a condition of depositing a sum of Rs. 20 lakhs while remanding the matter to the authority.

Summary:
The Calcutta High Court addressed the issue of the Tribunal imposing a condition of depositing Rs. 20 lakhs while remanding the matter to the authority. Initially, the Court was inclined to believe that such an onerous condition should not have been imposed by the Tribunal. However, it was revealed that the petitioners had voluntarily offered to deposit the sum of Rs. 20 lakhs. The petitioners then argued that the concession made by their lawyer was not binding on them, citing a Supreme Court decision to support their claim. The Court clarified that the cited decision was not applicable in the present case as the concession made by the petitioners related to showing bona fide by offering to deposit the amount, not to a legal matter.

The Court emphasized that events that occurred before the Tribunal should not be interfered with by a higher authority, and it is up to the aggrieved party to address any issues promptly. Since the petitioners had voluntarily offered to deposit the sum to show their bona fide, the Court found no illegality in the Tribunal's order directing the deposit. The Court extended the time for depositing the amount by four weeks. It was clarified that the authority, during reconsideration, should consider the deposit of the money and make appropriate directions accordingly.

The writ petition was disposed of with the above observations, and no costs were awarded.