2004 (9) TMI 660 - HC - Central Excise

Summary

Issues: Jurisdiction of Adjudicating Authority to issue Show Cause Notice, Entertaining the Appeal, Review Application before the Appellate Tribunal, Condoning the Delay, Interim Order against Coercive Measures

The judgment by the Gujarat High Court involved a dispute regarding the jurisdiction of the Adjudicating Authority to issue a Show Cause Notice. The petitioner contended that the issue of jurisdiction was raised and argued before the Appellate Tribunal during the appeal hearing, contrary to the Tribunal's observation that it was not pressed. The petitioner sought the Court's intervention, citing the importance of the jurisdiction issue. However, upon reference to a Supreme Court judgment, the petitioner was advised to first approach the Appellate Tribunal for a review. The Court granted permission for the withdrawal of the appeal, with the condition that the petitioner file a review application before the Appellate Tribunal within a fortnight, along with an application for condonation of delay. The Court expressed confidence that the Tribunal would entertain the review application and decide on merit promptly, preferably by November 30, 2004.

Regarding the review application, the Court acknowledged that while it may be time-barred, the petitioner had promptly approached the Court upon receiving the impugned order. The Court emphasized the importance of filing the review application expeditiously and expressed optimism that the Tribunal would consider the circumstances of the case and decide on the review application promptly. The Court permitted the withdrawal of the appeal, highlighting the significance of approaching the Appellate Tribunal for a review as the appropriate course of action.

In response to an oral request made by the petitioner's counsel, the Court passed an interim order restraining the respondents from taking coercive measures against the appellant until November 30, 2004. The Court considered the peculiar facts and circumstances of the case in issuing this interim order to prevent any coercive actions against the appellant during the specified period. The Court permitted direct service of the order, ensuring prompt communication of the decision to the parties involved.