9911796707
TMI Blog2007 (10) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals), petitioners filed appeals against order of the Commissioner (Appeals) within one month from today, the Tribunal shall hear and decide the appeals on merits without raising the bar of limitation, appeal disposed off - Special Civil Application No. 17075 of 2007 - - - Dated:- 23-10-2007 - M.S. Shah and K.A. Puj, JJ. Shri Paresh M. Dave, Advocate, for the Petitioner. Shri Harin P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Act, 1944 and therefore, such a challenge cannot be made before the Appellate Tribunal. It is also submitted by Mr. Dave that when Special Civil Application Nos. 14068, 15853 and 15858 of 2007 challenging the constitutional validity of the above provisions are entertained by this Court, these petitions may also be heard along with the said petitions. 4. It is true that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that after the petitioners received the above order dated 28-5-2007/20-6-2007, the petitioners had filed the present petitions in July 2007 but, by now, the period of limitation for filing appeals before the Appellate Tribunal has run out and on that ground, the petitioners will face some handicap in moving the Tribunal. 6. Having regard to the fact that the petitioners had moved this Court wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove statements, we direct that subject to the condition that the petitioners deposit the amounts of excise duty and interest, if any, for the relevant period within one month from today without prejudice to their rights and contentions, the respondents shall not make any coercive recovery. It is clarified that the Tribunal shall be at liberty to pass appropriate orders on the stay applications ..... X X X X Extracts X X X X X X X X Extracts X X X X
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