2005 (11) TMI 24 - HC - Central Excise

Auction notice for the land belonging to the petitioner even when stay petition and appeal preferred by the petitioner are pending before the Tribunal - writ petition is accordingly disposed of directing the respondent not to proceed with the auction or take any coercive steps during the pendency of the stay petition filed by the petitioner - Tribunal shall expedite the hearing of the stay petition and pass appropriate orders in accordance with law

Summary

Issues:
Petition invoking Article 226 for writ of Mandamus to set aside auction notice issued for land pending appeal before Customs Excise & Gold (Control) Appellate Tribunal.

Analysis:
The petitioner filed an appeal before the Commissioner of Appeals against the Assistant Commissioner's order, which was confirmed on 23-3-2005. Subsequently, an appeal was made to the Appellate Tribunal, Bangalore, along with a stay petition against the Commissioner's order. The core issue in the writ petition was the 2nd respondent's action in issuing an auction notice on 25-10-2005 to auction the petitioner's land while the stay petition and appeal were pending before the Tribunal. It was acknowledged that the stay petition filed by the petitioner was yet to be disposed of, making it inappropriate for the 2nd respondent to proceed with the auction during the pendency of the stay petition.

The High Court, in its judgment, directed the 2nd respondent not to proceed with the auction or take any coercive steps during the pendency of the stay petition filed by the petitioner. Additionally, the Tribunal was instructed to expedite the hearing of the stay petition and make appropriate orders in accordance with the law. This decision ensures that the petitioner's rights are protected until the Tribunal makes a final determination on the appeal and the stay petition.

Overall, the judgment upholds the principles of natural justice by preventing any coercive action against the petitioner's property while legal proceedings are ongoing. It emphasizes the importance of allowing due process to take place and ensuring that the petitioner's rights are safeguarded until a final decision is reached by the appropriate judicial authority.