1998 (3) TMI 146 - HC - Central Excise

Summary

Issues:
1. Grievance regarding delay in hearing appeals under Central Excises and Salt Act, 1944 and Customs Act, 1962.
2. Coercive recovery action initiated before hearing appeals.
3. Heavy backlog of appeals pending before Commissioner (Appeals).
4. Policy decision on recovery pending hearing on stay applications.

Analysis:
The judgment pertains to a case where the petitioners raised concerns about delays in hearing appeals under the Central Excises and Salt Act, 1944, and the Customs Act, 1962. The petitioners highlighted that despite filing appeals within the prescribed time limit, the matters were not being expedited for hearing, leading to the initiation of coercive recovery actions. The Court granted interim orders protecting the petitioners against such coercive actions until the next hearing date or until orders were passed on their applications for directions on pre-deposit and stay by the Commissioner of Appeals.

Furthermore, both parties acknowledged the substantial backlog of appeals pending before the Commissioner (Appeals), making it humanly impossible to address the heavy rush of appeals efficiently. In response to the Court's directions, an affidavit was filed by the Chief Commissioner of Customs and Central Excise, Delhi Zone, outlining measures to address the issue. The affidavit detailed instructions to refrain from coercive measures for excise dues below a certain threshold and expedite the hearing of cases with higher revenue stakes.

The Court noted the need for a consistent approach in cases with higher revenue involvement and emphasized the importance of applying the same policy decision regarding recovery pending the decision on stay applications uniformly. The judgment concluded by disposing of the case based on the terms outlined in the affidavit filed by the respondents, with no costs imposed. The Court's decision aimed to address the concerns raised by the petitioners regarding delays in appeal hearings and the need for a systematic approach to manage the backlog of appeals effectively.