9911796707
TMI Blog1999 (12) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... g heard the learned advocate Shri Shekhar Vyas for the applicants and learned JDR Shri Y.R. Kilania for the respondent-Revenue, I am convinced of the existence of a strong prima-facie case for allowing the application unconditionally. Accordingly the application is allowed unconditionally and having regard to the fact that the appeal can be disposed of at this stage, the appeal is taken up for final disposal. 2. To summarise the facts of the appeal, the appellants are manufacturers of P or P medicaments and allied products and are availing the facility of modvat credit in respect of inputs and capital goods under Rules 57A 57Q respectively of the Central Excise Rules, 1944. The appellants took modvat credit of the duty paid on certain i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kundalia Industries v. Commissioner of Central Excise, Delhi reported in 1999 (114) E.L.T. 763 (Tribunal). Nevertheless, having regard to the peculiar facts and circumstances of the present case, I think I can dispose of the appeal finally without considering the cited case law. 4. Explaining the facts and circumstances of the case the learned advocate draws my attention to the interim stay order dated 3-6-1999 passed by the learned Commissioner (Appeals) available on pages 69 70 of the paperbook filed by the appellants, and submits that the Commissioner dismissed the stay application and directed the party to deposit the entire amount of duty within a period of three weeks in compliance with the provisions of Section 35F ibid. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the aforesaid interim stay order of the Commissioner (Appeals), the party had time upto 15th July, 1999 for compliance with the said order. The Commissioner has disposed of the appeal without waiting for the expiry of this period. Such proceedings of the Commissioner cannot be sustained in law for obvious reasons based on the principles of natural justice. This apart, the very interim stay order of the Commissioner is also not sustainable in law inasmuch as the Commissioner passed such order without stating any grounds for reaching the finding that the appellants had failed to make out a strong prima-facie case for the purpose of dispensing with the requirements of the proviso to Section 35F ibid. Such patently illegal proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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