2005 (8) TMI 131 - HC - Central Excise

Summary

Issues:
Challenge against order of Settlement Commission remitting proceedings back to Commissioner of Central Excise & Customs. Non-cooperation of applicant due to lack of engagement of counsel. Setting aside impugned order subject to payment of cost. Remitting proceedings back to Settlement Commission for decision. Undertaking by petitioner's counsel to appear before Settlement Commission. Petitioner not seeking further adjournment and cooperating with Commission. Expectation for expeditious disposal of remitted proceedings by Commission.

Analysis:
The High Court of Judicature at Bombay heard the challenge against the order of the Settlement Commission, which remitted the proceedings back to the Commissioner of Central Excise & Customs. The issue arose due to the non-cooperation of the applicant, attributed to the lack of engagement of counsel, resulting in multiple adjournments. The Court noted that the non-engagement of counsel leading to adjournments was not sufficient to conclude that the applicant was non-cooperative. The Court deemed the grounds for such a conclusion as unsustainable. Despite this, considering the consensus between the parties and in the interest of justice, the impugned order was set aside, subject to the payment of a cost of Rs. 15,000 to be deposited with the Settlement Commission for the revenue within one week.

The Court ordered the proceedings to be remitted back to the Settlement Commission for decision in accordance with the law. The petitioner's counsel undertook to appear before the Settlement Commission on a specified date with counsel. It was explicitly stated that the petitioner should not seek any further adjournment before the Settlement Commission and must cooperate with the Commission. In case the Commission faced difficulties in proceeding with the hearing on the fixed date, it was granted the liberty to fix another suitable date.

Furthermore, the Court expected the Commission to expedite the disposal of the remitted proceedings, preferably within three months from the date of receipt of the order copy. Finally, the writ petition was disposed of in accordance with the provided order, with no specific order as to costs.