2025 (2) TMI 1015 - HC - Central Excise

Maintainability of petition - availability of alternative statutory remedy - petitioners did not put in the pre-deposit as is required for maintaining such appeals - HELD THAT - Considering the fact that the petitioners had already applied before the statutory authority by filing appeals and at this stage since learned advocate representing the petitioners would submit that the petitioners are ready and willing to pursue the aforesaid appeal provided the communications dated 30th September 2024 are permitted to be withdrawn I am of the view that in the fitness of things and not to render the petitioners remediless the petitioners should be permitted to pursue the appeal filed by them. Accordingly the petitioners are permitted to withdraw the letters dated 30th September 2024. The Commissioner of Appeals is directed to if necessary by passing appropriate orders to restore the appeal hear out and dispose of the appeals in accordance with law subject to compliance of statutory formalities. Application disposed off.

Summary

The Calcutta High Court addressed a writ petition challenging four orders under the Central Excise Act, 1944. The petitioners had also filed appeals before the Commissioner of Appeals but did not deposit the required amount due to the pending writ petition. The Court directed the petitioners to exhaust their statutory remedy by pursuing the appeals before the Commissioner of Appeals. The petitioners were permitted to withdraw their previous communications seeking withdrawal of the appeals, and the Commissioner of Appeals was directed to hear and dispose of the appeals in accordance with the law. If the petitioners reapply within four weeks, the Commissioner of Appeals will consider their request and proceed accordingly. The writ petition and related applications were disposed of with these directions.