2016 (9) TMI 1640 - HC - Central Excise

Seeking permission for withdrawal of petition - attempt to seek appropriate direction from the Court for directing the adjudicatory authorities to abide by the directions of the Tribunal and adjudicate in light thereof - HELD THAT - Permission as sought for is granted. Matter is disposed of as withdrawn. This Court has not opined on merits and this withdrawal shall not be treated as an impediment in the way of the petitioner in approaching the Tribunal within time limit prescribed.

Summary

Issues:
1. Adjudicatory authority not following directions of the Tribunal for quantifying duty and penalty.
2. Petitioner seeking direction for adjudicatory authorities to abide by Tribunal's directions.
3. Request for Tribunal to undertake an exercise of appreciating facts on record instead of remanding the matter.

Analysis:
1. The judgment addresses the issue of the adjudicatory authority failing to comply with the directions of the Tribunal regarding the quantification of duty and penalty. The petitioner's counsel highlighted that despite being directed twice by the Tribunal to consider and quantify the duty and penalty, the adjudicatory authority did not adhere to the directions in their entirety. This non-compliance led to the filing of the petition, emphasizing the importance of the Tribunal's directions not being overlooked or ignored.

2. The petitioner sought the Court's intervention to ensure that the adjudicatory authorities follow the Tribunal's directions. The counsel mentioned that while the option of approaching the Tribunal was still available within the prescribed time, they believed that a clear observation or direction from the Court could potentially streamline the process and bring about a just resolution. Consequently, the petitioner requested permission to withdraw the petition, with the hope that the Tribunal would independently assess the facts on record and make a decision in accordance with the law without necessitating further remands.

3. The Court granted the petitioner's request to withdraw the petition, clarifying that the withdrawal should not hinder the petitioner from approaching the Tribunal within the specified time limit. It was explicitly stated that the Court did not express any opinion on the merits of the case. Furthermore, the Court directed that if the matter is taken to the Tribunal through an appropriate appeal, the Tribunal should consider the earlier remand orders and make a decision based on the merits without requiring additional remands. This expectation was set to ensure a more efficient and conclusive resolution of the matter without unnecessary delays or repetitions in the adjudicatory process.