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2011 (9) TMI 542 - HC - Central ExciseStay Application - Held That - When the petitioner has taken the required steps in time and when the stay application has not been taken up by the Appellate Tribunal for no fault of the petitioner and when the said application is still pending before the Tribunal the authorities at this stage need not take any coercive steps based on the original order dated 23.11.2010.
Issues:
Challenging order for arrears of revenue. Dispute over Central Excise Duty, interest, and penalties. Delay in appellate proceedings. Coercive steps threatened. Lack of regular sitting of Tribunal Bench. Analysis: The judgment pertains to writ petitions challenging an order demanding arrears of revenue unless payment is made, specifically focusing on Central Excise Duty, interest, and penalties imposed. The petitioner, a company engaged in manufacturing, appealed the order before the Customs, Excise and Service Tax Appellate Tribunal. However, due to irregular sittings of the Bench, the stay application and main appeal were not heard, leading to a threat of coercive action based on the original order dated 23.11.2010. The Standing Counsel for the respondent Department argued that since the statutory time for the stay application had lapsed, they were entitled to proceed. The petitioner was advised to approach the Division Bench, acknowledging the irregularities in the Tribunal's sittings. The Court recognized the petitioner's timely actions and the Tribunal's failure to address the stay application, directing the Tribunal to dispose of the application within two months. Failure to do so would restrain the respondents from taking further action based on the original order. Moreover, the Court noted the broader issue of the Tribunal's irregular sittings affecting multiple cases, emphasizing the need to fill the vacancy of the Judicial Member for timely disposal of pending matters. The respondents were instructed to inform the relevant authority about the vacancy for prompt resolution. Ultimately, the writ petitions were disposed of with the specified directions, highlighting the importance of regular Tribunal sittings for efficient adjudication of cases.
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