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TMI Blog1990 (12) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondents in Northern India and Southern India. Similar activity is done by M/s. Shriram Refrigeration Industries in South India and the matter is covered by an earlier judgment of the Tribunal in favour of the respondents in the case of M/s. Shriram Refrigeration Industries Ltd. v. Collector of Central Excise, Hyderabad reported in 1986 (26) E.L.T. 353. The learned advocate fairly stated that the Revenue being not satisfied by the order of the Tribunal filed an appeal before the Supreme Court and the appeal was hit by limitation. The delay has not been condoned by the Supreme Court and the appeal has not been admitted and the same has not come up for admission till date. He also pleaded that the Revenue has not accepted the decision of the Collector of Central Excise, New Delhi in respondents own case and there is recurring effect. On the subsequent clearances, the Revenue has issued seven show cause notices which are pending before the Collector of Central Excise (Judicial) as well as the Assistant Collector. He pleaded that in case the Revenue authorities complete the adjudication proceedings of these matters, it will unnecessarily put the respondents in litigation whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and do not help him as these proceedings will not cause hardship. 3. We have heard both the sides and have gone through the facts and circumstances of the case. Since the matter before us is sub judice, it will not be proper for us to give our further observations on merits at this stage and Shri Ravinder Narayan, learned advocate, stated that the matter is covered by the earlier judgment of the Tribunal in the case of Shriram Refrigeration Industries Ltd. v. CCE [1986 (26) E.L.T. 353]. Shri M.S. Arora, learned JDR has drawn the attention of the Bench to Board s Order No. 46R/88 dated 3-11-1988-internal page 6-para 5 where the Member has observed that the facts of this case are not identical with the case of Shriram Refrigeration Industries Ltd. In reply, Shri Ravinder Narayan, learned advocate stated that the observations of the Member are in the nature of a direction to the Collector for the purpose of the filing of the review application in the Tribunal. However, it is an established practice that as far as possible and practicable, multiplicity of proceedings should be avoided in the matter before us if the adjudication proceedings are completed and the earlier order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se duty from his customers, or continues to collect the same, it will be extremely difficult for that person to plead hardship entitling him to the grant of interim orders". Accordingly, we stay the proceedings prayed for". Similar were the observations of the Delhi High Court in the case of ITC Another v. UOI [1983 (12) E.L.T. 1] which was followed by the Tribunal in 1988 (34) E.L.T. 681 - J.K. Cotton Spg. Wvg. Mills and para 9 from the said judgment was reproduced by the Tribunal in its order. The Tribunal in the case of Orient Paper Mills v. UOI [1991 (51) E.L.T. 625 (Tri.) = 1990 (30) ECR 32] has also made similar observations. Para 2 from the said judgment is reproduced below :- We have considered the submissions of both sides. In view of the Tribunal judgment in TELCO and our stay order in this very case, the Department will not be correct in collecting cess on the higher value. However, considering that the Department has filed an appeal before the Supreme Court, we direct that show cause notices may be issued to the applicants but no final orders should be passed against them and demand enforced till such time as the Supreme Court decides the Department s appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue in the present case, in favour of the petitioner on more than one occasions and the matter is still sub judice before the Tribunal. Unless that order of the Collector (Appeals) is set aside or quashed, both the petitioner as well as the Department, are bound by the said decision of the Collector (Appeals), and therefore, it was in the fitness of things to have waited for decision of the Tribunal and not to proceed with the proceedings in pursuance of the show cause notice. Giving of a notice u/s. 11A can be validly justified on the ground that the Department wants to keep alive the issue because the matter cannot be re-opened u/s. 11A alter a period of six months from the relevant date, and therefore, the proper course tor the Department would have been to issue notice but to stay their hands and not to proceed further in pursuance of the notice, specially when the petitioner had made a representation to the Department to wait for the decision of the Tribunal before proceeding further in pursuance of the show cause notice, and therefore, the relief that has been sought by the petitioner in the present writ petition is for getting the notices quashed and for restraining the Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise (Judicial) and jurisdictional Assistant Collector shall not proceed with the adjudication proceedings in respect of the following show cause notices :- Number Date Period V(29A)15/14/CE/88/274 20/1/88 Sept. 86 to Mar. 87, Apl. 87 to Oct. 87 V(8414)l5/27-CE/89/102 20/12/89 9/1/90 Nov. 87 to May 88 C. No. CE-13/Karna/R-17/88/Demand/1481 15/12/88 June 88 to Nov. 88 C. No. CE-13/Karna/R-17/Demand/ 89/ 769 19/25-5- 89 Dec. 88 to Apl. 89 C. No. CE-13/Karna/R-17/Demand/ 89/1404 27/10/89 May 89 to Sept. 89 C. No. CE-13/Karna/ R-13/Demand/ 90/ 1970 30/3/90 Oct. 89 to Feb. 90 C. No. CE-13/Karna/R-13/ Demand/ 90/667 21/8/90 March 90 to July 90 However, we make it clear that the Revenue authorities are well within their rights to issue show cause notices for any period in accordance with law, if they so choose. Since there is recurring effect we accept the prayer of the learned advocate for the grant of early date of hearing which is not opposed by the learned JDR, Shri M.S. Arora. We also order that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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