2018 (3) TMI 695 - HC - Central Excise

Effect of the order of CESTAT - Held that - Once the effect of this order is that the tribunal s direction is upheld, then, all that remains is giving effect to the order of the CESTAT - writ petition is disposed of by directing the respondents to give effect to the order of the CESTAT as expeditiously as possible and in any event within a period of two months from the date of receipt of a copy of this order - petition disposed off.

Summary

Issues: Implementation of CESTAT order by Revenue, Disposal of writ petition

Implementation of CESTAT order by Revenue:
The High Court heard both sides on the civil application where no affidavit in reply was filed, leading to the factual statements in the application being deemed admitted. The petitioner had benefited from an order against the Revenue by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in 2007. Despite the Revenue's appeal to the Supreme Court, the civil appeal was dismissed in 2016, upholding the tribunal's direction. The High Court emphasized that once the tribunal's direction is upheld, the focus should be on giving effect to the CESTAT's order. The court directed the respondents to implement the CESTAT order expeditiously, within two months of receiving the court's order, as no contentions contrary to the Supreme Court order could be raised by the Revenue. The court stressed that the respondents are obligated to implement the CESTAT order without deviation.

Disposal of writ petition:
Upon reviewing the civil application, its averments, and annexures, the High Court concluded that the writ petition could be disposed of. The court then disposed of the writ petition by directing the respondents to promptly implement the CESTAT order. The court's decision was based on the fact that no arguments contrary to the Supreme Court order could be presented by the Revenue, making it imperative for the respondents to adhere to and execute the CESTAT order without delay.