2019 (8) TMI 89 - SCH - Central Excise

Penalty u/s 11AC - Whether the penalty under Section 11AC which is mandatory in nature can be reduced or waived by the Hon'ble CESTAT? - Ld. Counsel for the respondent has not filed counter affidavit in two weeks. Rather Ld. Counsel for the respondent is seeking four weeks time today to file counter affidavit. HELD THAT - Strictly last chance is given to file counter affidavit within two weeks. If counter affidavit is not filed within two weeks, further opportunity to file counter affidavit stands declined and the matter be listed before the Hon ble Court, as per rules. If counter affidavit is filed within two weeks, Ld. Counsel for the petitioner may file rejoinder affidavit, if any, within two weeks thereafter in terms of order dated 1.4.2019 mentioned above and the matter be processed for listing before the Hon ble Court, as per Supreme Court Rules, 2013.

Summary

Issues Involved:
1. Extension of time to file counter affidavit
2. Compliance with court orders

Extension of time to file counter affidavit:
The Supreme Court granted the respondent two weeks to file a counter affidavit, with a further two weeks for the petitioner to file a rejoinder affidavit. The court ordered that the interim order from 1.3.2019 would continue until further orders. However, the respondent's counsel failed to file the counter affidavit within the stipulated time. The counsel requested an additional four weeks, but the court granted only two weeks as a final opportunity to file the counter affidavit. If the affidavit is not filed within this period, the chance to file it would be forfeited, and the matter would proceed before the court as per the rules. On the other hand, if the counter affidavit is filed within the given time, the petitioner's counsel can file a rejoinder affidavit within two weeks, and the matter would be processed for listing before the court according to the Supreme Court Rules, 2013.

Compliance with court orders:
The judgment emphasizes the importance of complying with court orders and timelines. It highlights the need for parties to adhere to the specified deadlines for filing affidavits to ensure the smooth progress of the case. The court's decision to grant a final two-week extension underscores the significance of timely compliance with court directives. The judgment serves as a reminder to legal practitioners and parties involved in litigation to respect and follow the procedural requirements set by the court to maintain the integrity and efficiency of the judicial process.