2014 (1) TMI 1108 - AT - Central Excise

Condonation of Delay Delay of 177 days Held that - The applicant challenged the order before the Hon ble High Court and it was held that the question whether inclusion of the pre-delivery inspection charges and after sales service charges is justified is a question to be decided in the appeal, if any, filed against the order-in-original - prima facie it is a fit case for condoning the delay in filing the appeals - The COD applications are allowed. Stay application Held that - The revenue has challenged the order passed by the High Court - thus, status quo be maintained in respect of the recovery of the dues till then Stay granted.

Summary

Issues:
1. Condonation of delay in filing appeals
2. Challenge of adjudication order before the Hon'ble Bombay High Court
3. Early hearing application for stay application
4. Waiver of pre-deposit of dues based on a previous court decision

Condonation of Delay in Filing Appeals:
The applicant sought condonation of delay in filing appeals E/1431/12, 85327, 85328, and 85329/13, citing a delay of 177 days. The applicant had challenged the adjudication order before the Hon'ble Bombay High Court, which, in a previous case involving Tata Motors Limited, held that the inclusion of certain charges needed to be decided in an appeal against the order-in-original. The Tribunal found it to be a fit case for condoning the delay, and the COD applications were allowed.

Challenge of Adjudication Order Before Hon'ble Bombay High Court:
The revenue argued that the applicant wrongly challenged the adjudication order before the Hon'ble Bombay High Court, emphasizing the appealable nature of the order. However, the Tribunal noted that the Hon'ble Bombay High Court had specifically stated that the question of including certain charges should be decided in an appeal against the order-in-original. Consequently, the Tribunal found it prima facie appropriate to condone the delay in filing the appeals.

Early Hearing Application for Stay Application:
The applicant filed an application for early hearing of the stay application, which was already listed for a hearing. The Tribunal dismissed the early hearing application as infructuous due to the stay application being already scheduled for a hearing.

Waiver of Pre-deposit of Dues Based on Previous Court Decision:
The applicant filed applications for waiver of pre-deposit of dues, relying on a decision of the Hon'ble Bombay High Court in a case involving Tata Motors Ltd. The Revenue informed the Tribunal that a Special Leave Petition (SLP) had been filed in the Hon'ble Supreme Court, which was pending. As the Revenue challenged the Hon'ble Bombay High Court's order in the applicant's case, the stay applications were adjourned. The Tribunal ordered to maintain status quo regarding the recovery of dues until the next hearing date.

In conclusion, the Tribunal addressed various issues related to the condonation of delay, challenge of orders, early hearing applications, and waiver of pre-deposit of dues, ensuring a thorough examination of each aspect based on legal precedents and relevant court decisions.