2013 (1) TMI 501 - HC - Central Excise

Non sitting of the Tribunal - Stay Application not heard - Held that - As it is now brought to the attention of this court that two members have been appointed to the Customs, Excise and Service Tax Appellate, and they are hearing the appeals as well as the applications filed for waiver of pre-deposit or stay, as the case may be. In view of the above stated position, the Customs, Excise and Service Tax Appellate Tribunal the third respondent herein, is requested to dispose of the waiver/stay applications filed by the petitioner as early as possible, preferably, on or before 1.2.2013 & directed not to take coercive steps till the waiver/stay applications of the petitioner are disposed of by the Tribunal.

Summary

Issues involved: Petition for writ of certiorari to quash orders, demand of duty and penalty, delay in Tribunal sittings, hardship to petitioners, appointment of Tribunal members, disposal of waiver/stay applications, direction to respondents, closure of miscellaneous petitions.

Analysis:
The petitioner sought a writ of certiorari to challenge orders in original passed by the Commissioner of Central Excise, demanding payment of duty and penalty based on a circular. The petitioner had filed appeals before the Customs, Excise and Service Tax Appellate Tribunal, which were pending. The superintendent of Central Excise issued an order demanding payment, prompting the petitioner to file the writ petition. The petitioner cited delay in Tribunal sittings due to lack of Members, causing hardship to them and other assessees. The learned counsel argued that the absence of proper sittings prejudiced the petitioner, leading to the filing of the writ petition.

The court noted the appointment of two members to the Tribunal who were hearing appeals and applications for waiver of pre-deposit or stay. Consequently, the court directed the Tribunal to dispose of the waiver/stay applications filed by the petitioner expeditiously, preferably by a specified date. The respondents were instructed not to take coercive steps until the Tribunal decided on the applications. The court ordered the writ petition in favor of the petitioner without costs and closed the connected miscellaneous petitions.