2009 (7) TMI 955 - AT - Central Excise

Summary

Issues:
1. Prayer for early hearing
2. Stay of the proceedings in Appeal No. 20/09 before the Commissioner (Appeals)
3. Grant of stay of the order passed by the original authority

Analysis:

Prayer for Early Hearing:
The appellant sought early hearing, but the facts presented did not justify granting such relief. The application for early hearing was rejected as it lacked sufficient justification. The tribunal did not find grounds to support the appellant's request for expedited proceedings.

Stay of the Proceedings in Appeal No. 20/09 before the Commissioner (Appeals):
The appellant mistakenly sought a stay of the proceedings in Appeal No. 20/09 before the Commissioner (Appeals) when they intended to seek a stay of the order passed by the original authority rejecting their application for remission. The Commissioner (Appeals) had already directed the appellants to deposit 25% of the duty amount while staying the recovery of the remaining duty amount demanded by the lower authority. Since the Commissioner (Appeals) was handling the matter related to the duty demand recovery, distinct from the Tribunal proceedings, there was no basis for the Tribunal to grant a stay of the original authority's order. The original authority's order rejecting the remission application was deemed non-executable, and the application did not pertain to proceedings following the remission application rejection. Consequently, the Tribunal found no grounds to grant a stay of the original authority's order.

In conclusion, the application for early hearing was rejected due to insufficient justification. The request for a stay of the proceedings in Appeal No. 20/09 before the Commissioner (Appeals) was deemed unnecessary as the Commissioner (Appeals) was already handling the matter related to duty demand recovery. The Tribunal found no basis to grant a stay of the order passed by the original authority rejecting the remission application, as it was non-executable and not related to subsequent proceedings. The application was disposed of accordingly.