2008 (4) TMI 321 - HC - Central Excise

Summary

Issues involved: Revival of withdrawn appeals before the Tribunal, exercise of suo motu power u/s Article 227 of the Constitution, transfer of appeals to a different Tribunal bench, costs of the petitions.

Revival of Withdrawn Appeals: The petitioners had withdrawn Appeal Nos. E/1712 & 1718 of 2005 before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai without specifying the reason. The revisional authority later declined jurisdiction over the matter, leading to the High Court's intervention. The High Court, after considering submissions, decided to revive the withdrawn appeals and transfer them to the West Zonal Bench of the Tribunal at Ahmedabad. The Court directed the Tribunal to hear the appeals expeditiously, preferably within six months from the date of the order. The order clarified that it only resulted in the revival of the appeals and stay applications, with the Tribunal having the discretion to make appropriate decisions in accordance with the law.

Exercise of Suo Motu Power: The High Court invoked its suo motu power u/s Article 227 of the Constitution to permit the petitioners to revive their withdrawn appeals. This decision was made to ensure that the petitioners were not left remediless after the revisional authority declined jurisdiction over the matter. The Court emphasized that this exercise of power was necessary to prevent the petitioners from facing a situation where they had no legal recourse.

Transfer of Appeals: The High Court directed that the revived appeals, originally filed before the West Zonal Bench at Mumbai, be transferred to the West Zonal Bench of the Tribunal at Ahmedabad. This transfer was deemed necessary to facilitate the expeditious hearing of the appeals within a specified timeframe. The Court's decision aimed to streamline the adjudication process and ensure timely resolution of the legal matter.

Costs of the Petitions: The High Court, considering that the respondent-authorities were not at fault in the present petitions, directed that the petitioners bear the costs of the petitions. The costs were quantified at Rs. 2500/- in one set, indicating that the petitioners were responsible for the expenses incurred in pursuing the legal action.