2019 (7) TMI 560 - AT - Central Excise

Maintainability of appeal - appropriate forum - issue which pertained to Notification No. 50/2003-CE dated 10.06.2003 - HELD THAT - The Hon ble Supreme Court in PARVATIYA PLYWOOD PVT. LTD. VERSUS UNION OF INDIA AND ORS. 2017 (9) TMI 1828 - SC ORDER has granted the leave and the matter is sub judice. Both sides have agreed that without the final verdict of the Hon ble Supreme Court, the present appeal cannot be decided. Also the present appeal is against the order passed by the Joint Commissioner of Central Excise, and the appeal against such order lies with Commissioner (Appeals) in terms of Section 35 of Central Excise Act, 1944 only not before the Tribunal. Liberty is granted to the assesseeAppellants to re-agitate the issue after having the final verdict from the Hon ble Supreme Court within the prescribed time, if advised so - Appeal disposed off.

Summary

Issues involved:
1. Compliance with cost imposition deposited in Prime Minister National Relief Fund.
2. Challenge to Notification No. 50/2003-CE in Writ Petition before High Court of Uttrakhand.
3. Appeal against Joint Commissioner's order and jurisdiction of the Tribunal.

Analysis:
1. The judgment addresses the issue of compliance with the cost imposed, which has been deposited in the Prime Minister National Relief Fund. The compliance being made, the matter is taken up for hearing with the consent of the parties on the same day.

2. The judgment discusses the challenge to Notification No. 50/2003-CE dated 10.06.2003 in a Writ Petition before the High Court of Uttrakhand. It is highlighted that the issue has also been contested in the Hon'ble Supreme Court through a Special Leave to Appeal. The Supreme Court has granted leave, and the matter is pending before it. Both parties agree that the present appeal cannot be decided until the final verdict of the Supreme Court is received.

3. The judgment clarifies the jurisdictional aspect by noting that the present appeal is against the order of the Joint Commissioner of Central Excise. It emphasizes that appeals against such orders lie with the Commissioner (Appeals) as per Section 35 of the Central Excise Act, 1944, and not before the Tribunal. Consequently, liberty is granted to the assessee-Appellants to re-agitate the issue after obtaining the final verdict from the Supreme Court within the prescribed time, if deemed necessary.

In conclusion, the appeal is disposed of with the granted liberty for future re-agitation based on the final verdict from the Supreme Court. The judgment is dictated and pronounced in the open court, ensuring transparency and legal procedure compliance.