1991 (1) TMI 250 - AT - Central Excise

Summary

Issues:
1. Stay application and pre-deposit of duty and penalty amount challenged before the Hon'ble Delhi High Court.
2. Early hearing application filed before the Tribunal.

Analysis:

1. Stay Application and Pre-deposit Challenge:
- Tata Iron and Steel Co. Ltd. filed an appeal against the order by the Collector of Central Excise, Patna, and a stay application was registered.
- The Tribunal initially disposed of the stay application due to the lack of demand quantification.
- A fresh stay application was filed requesting waiver of pre-deposit of duty and penalty, which was conditionally granted by the Tribunal.
- The applicant challenged this stay order before the Delhi High Court through a writ petition under Articles 226 and 227.
- The High Court issued a notice to the respondents and stayed the operation of the Collector's order.
- Arguments were made regarding the applicability of Section 35F of the Central Excises and Salt Act, 1944, and the financial implications on the applicant.
- The Tribunal considered the merits of the case, previous judgments, and the interim stay order by the High Court.
- The Tribunal found it inappropriate to express views on early hearing until the High Court's final decision on the matter.

2. Early Hearing Application:
- The applicant requested early hearing of the appeal based on various grounds, including the matter being time-barred and having a recurring effect.
- The respondent argued that the previous Tribunal judgment cited by the applicant was distinguishable and the High Court's order was interim.
- The Tribunal examined the stay application and the High Court's order, emphasizing the need to await the High Court's final decision before considering early hearing.
- Relevant legal provisions, including Section 35F, were cited and discussed in relation to the pre-deposit requirement pending appeal.
- The Tribunal deferred the consideration of early hearing until after the High Court's ruling, listing the matter for mention post the High Court's decision.

In conclusion, the judgment involved challenges to a stay order and pre-deposit conditions before the Delhi High Court, alongside an application for early hearing before the Tribunal. The legal arguments revolved around the interpretation of relevant provisions, previous judgments, and the impact on the appellant. The Tribunal opted to await the High Court's final decision before addressing the request for early hearing, ensuring procedural fairness and adherence to legal principles.