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2017 (12) TMI 88 - HC - Central Excise


Issues:
1. Delay in registration and listing of appeal before CESTAT
2. Referral of jurisdiction issue to President of CESTAT
3. Notices regarding maintainability of appeal due to pre-deposit
4. Denial of file inspection requests
5. Compliance with practice directions for listing matters

Analysis:
1. The petitioners raised concerns over the delay in registering and listing their appeal before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The High Court issued notice to CESTAT, seeking clarification on the jurisdiction issue and the reason behind notices on maintainability due to pre-deposit.

2. Respondent no.1, CESTAT, explained that the matter was referred to the President for jurisdiction clarification by a two-member Bench. The reference was made in light of an order from the Allahabad High Court. The issue of pre-deposit notices was attributed to an inadvertent error by the Tribunal's Registry, requesting condonation for the mistake.

3. The High Court emphasized the importance of expeditiously hearing appeals, especially when substantial pre-deposits are involved. It highlighted that matters of territorial jurisdiction should be decided judicially and not administratively. The Court acknowledged the petitioners' anxiety for prompt disposal of their appeals, urging for proper listing on the judicial side.

4. The Court noted the petitioner's complaints regarding denial of file inspection requests on multiple occasions. It stressed the need for an adequate mechanism to address such administrative issues effectively, ensuring transparency and fairness in the process.

5. During the proceedings, the petitioner's counsel mentioned non-compliance with practice directions related to removal of objections by the Registry, listing of matters, file inspection, and provision of certified copies. The Court assured that these compliance issues would be examined, and appropriate administrative orders would be issued to rectify the situation.

6. Ultimately, the High Court directed that the appeals filed by the petitioners, pending registration in the Tribunal's Registry, should be registered within two weeks as per rules. The Court instructed that the date of hearing would be communicated to the petitioners' counsel promptly, resolving the delay issue in the registration process. The writ petition was disposed of accordingly.

 

 

 

 

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