2014 (9) TMI 558 - HC - Central Excise

Condonation of delay - waiver of pre-deposit - Held that - Writ petition is disposed of, directing the third respondent to consider and pass appropriate orders on Ext.P4 petition for stay, and Ext.P5 petition for condoning the delay in filing Ext.P3 appeal, which shall be done at the earliest at any rate within one month from the date of receipt of a copy of this judgment. Similarly, the 4 respondent is directed to consider and pass appropriate orders on Exts.P8 to P10 interlocutory applications and pass appropriate orders thereon at the earliest, at any rate within one month from the date of receipt of a copy of this judgment. Till the orders are passed on the Interlocutory Applications as above, further coercive proceedings pursuant, to Ext.P11 shall be kept in abeyance. Petitioner shall produce a copy of the judgment along with a copy of the writ petition before the 3rd and 4th respondents for further steps.

Summary

Issues: Assessment proceedings, appeal against assessment orders, stay petitions, delay in filing appeals, RR proceedings, coercive proceedings, interlocutory applications.

Assessment Proceedings: The judgment addresses assessment proceedings finalized by the respondent for different assessment years, which are pending consideration in appeal. The petitioner challenged assessment orders for various years, including Ext.P1 and Ext.P2 orders. Ext.P1 order for the years 2004-2005 to 2007-2008 is under appeal, while Ext.P2 order for September 2007 to March 2008 was confirmed by the 1st Appellate Authority. The petitioner filed appeals, stay petitions, and petitions to condone the delay in filing appeals, which are pending consideration.

RR Proceedings and Coercive Proceedings: The petitioner was required to satisfy the due amount despite the pending appeal proceedings, leading to Ext.P11 RR proceedings. The petitioner sought immediate intervention from the court due to this situation. The judgment directs the third respondent to consider and pass orders on the stay petition and petition to condone the delay in filing the appeal within one month. It also instructs the fourth respondent to consider and pass orders on interlocutory applications within a month. Until these orders are passed, coercive proceedings pursuant to Ext.P11 are to be kept in abeyance.

Interlocutory Applications: The petitioner filed various interlocutory applications, including a petition for stay, a petition to condone the delay in filing the appeal, and an application to dispense with the production of the original order temporarily. The court directed the fourth respondent to consider and pass appropriate orders on these interlocutory applications within one month from the date of receipt of the judgment.

This judgment provides relief to the petitioner by directing the concerned respondents to consider and pass orders on pending petitions and applications within a specified timeframe, ensuring that coercive proceedings are stayed until the interlocutory applications are addressed. The decision aims to address the grievances of the petitioner regarding the RR proceedings and the need for immediate intervention in the matter.