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2008 (11) TMI 462

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..... for the Respondent. [Order per : D.N. Panda, Member (J)]. A sample study was called for in respect of 4 (four) appeal cases registered as Excise Appeal No. 5601 of 2004, Excise Appeal No. 5702 of 2004 and Excise Appeal No. 5805 of 2004 and Excise Appeal No. 1067 of 2005. Learned Counsel Shri Ravi Raghavan assisted the Bench to find out status of pendency relating of three appeals of 2004 .....

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..... today in spite of statutory mandate of efforts to make disposal of appeal within six months of grant of stay. Extension of stay order was last granted by order dated 25-1-2006. Thereafter the matter came before the bench on 3-9-2008. This has also the same fate as in the previous appeal dealt under para 2 above. The matter did not reach for which again the matter came on 10-11-2008 before the Ben .....

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..... Cases with demand of more than one crore rupees have become aged and awaiting disposal. (iii) Cases appear in the list after three or four years. 7. Situations above are not at all appreciable in the interest of justice because justice delayed may be justice denied. So, also pendency of appeal involving huge Revenue may cause serious prejudice to revenue with passage of time and recovery m .....

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..... try in co-operation with each other should make effort to bring out a list by 31-1-2009 showing revenue involvement of more than rupees one crore in respect of appeals above three years. 9. We understand that the difficulties may be experienced by both sides while making compilation as desired above. But we believe that such exercise shall serve public interest as well as interest of justice. We .....

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..... evenue of Ministry of Finance to advise suitable policy for expeditious disposal of revenue involvement appeals of more than rupees one crore. A copy of this order may also be sent to Secretary of Bar Association inviting their suggestions for dealing matters of above nature with utmost expedition. 11. For the purpose of identification, the sample four cases dealt by us as aforesaid be kept in r .....

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