1994 (9) TMI 181 - AT - Central Excise

Summary

Issues:
1. Appeal against order passed by Collector of Central Excise (Appeals)
2. Stay application and early hearing application filed
3. Classification issue
4. Appeal to Appellate Tribunal
5. Out-of-turn hearing application

Analysis:
1. The appellant, Jaypee Forge Ltd., filed an appeal against the order passed by the Collector of Central Excise (Appeals), Bombay. A stay application and early hearing application were also submitted. The appellant's representative argued that the order creating demand was appealable to the Collector of Central Excise (Appeals) and that the Tribunal should not entertain the stay application. The Tribunal agreed and allowed the withdrawal of the stay application. The appeal pertained to a classification issue previously decided by the Assistant Collector and confirmed by the Collector (Appeals).

2. The Tribunal noted that the order passed by the Assistant Collector was appealable to the Collector (Appeals) and not within the Tribunal's jurisdiction. The appellant's appeal to the Tribunal was based on Section 35B of the Central Excises and Salt Act, 1944, which specifies the orders appealable to the Appellate Tribunal. As the order in question was appealable to the Collector (Appeals), the Tribunal granted permission to withdraw the stay application.

3. Regarding the out-of-turn hearing application, the appellant requested expedited proceedings due to recurring demands and ongoing litigation. The appellant argued that the future clearances were affected by the pending issues. The Tribunal acknowledged the recurring effect and the need to avoid multiple proceedings. Consequently, the Tribunal granted the appellant's request for out-of-turn hearing, scheduling the matter for a hearing on 6th February, 1995.

This judgment clarifies the jurisdiction of the Appellate Tribunal in appeals related to orders passed by specific authorities, the process for filing appeals under the relevant statute, and the discretion of the Tribunal in granting out-of-turn hearings to avoid multiplicity of proceedings.