2014 (9) TMI 589 - AT - Central Excise

Stay application - Non compliance with High Court s order - Held that - as on date, the Appellants had in no manner defaulted with the direction of the Hon ble High Court. Also we find that the Hon ble High Court has set aside our order dated 7th May, 2014 as well as the adjudication order confirming the demand and penalty against the Appellants. The Ld. Advocate submits that as soon as they receive the documents, they would furnish their reply to the show cause notice before the adjudicating authority. On the other hand the Ld. Spl. Counsel Shri S.C. Jana expressed his apprehension that in the event the Appellants fail to submit the reply, within the stipulated period, then there would be contravention of the order of the Hon ble High Court. At this stage, we do not find that there has been any default on the part of the Appellants in complying with the order of the Hon ble High Court, therefore, the apprehension expressed by Ld. Spl. Counsel Shri S.C.Jana at this stage has no merit. Since the Hon ble High Court has already set aside our order as well as the adjudication order, in our opinion, the present Appeals filed against the afore-mentioned adjudication order, become infructuous. - Decided against assessee.

Summary

Issues:
1. Stay application and waiver against Order-in-Original
2. Compliance with High Court directions for document submission

Analysis:
1. The Appeals were filed against Order-in-Original No. 25/Commissioner/CE/Haldia/Adjn/2007 along with waiver applications. The Stay Applications were initially heard, and the Applicants were directed to deposit a specified amount. Subsequently, the Honorable High Court directed the Tribunal to rehear the stay application and decide it afresh. The Tribunal passed a Miscellaneous Order directing the Revenue to provide relevant documents to the Appellants. The Revenue, aggrieved by this, filed an Appeal before the High Court, which issued specific directions regarding document submission timelines and consequences for non-compliance.

2. The Appellant, as per the direction of the High Court, submitted a list of required documents to the Revenue within the stipulated time. The Revenue acknowledged the submission but expressed difficulties in tracing and supplying the documents within the prescribed period. The Tribunal, after careful consideration, found no default on the Appellant's part in complying with the High Court's order. The High Court set aside the Tribunal's order and the adjudication order against the Appellants. The Tribunal concluded that since the High Court had nullified their previous orders, the Appeals against the adjudication order had become infructuous, leading to their dismissal along with the Stay Petitions.

This detailed analysis of the judgment highlights the procedural history, the directions given by the High Court, the actions taken by the parties involved, and the final decision of the Tribunal in dismissing the Appeals as infructuous.