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TMI Blog2013 (8) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... tioners applications for interim relief - court directed the Ministry of Finance, Department of Revenue, New Delhi to clear its stand with respect to improvement of system of hearing of the appeals/stay petitions by the appellate authority or the Tribunal within a reasonable time, in the light of the Circular dated 1-1-2013 for consideration of the prayer for interim relief before 30 days from the filing of the appeal. The mechanism for deciding the cases of the Revenue require priority in the interest of the nation and since we are coming across several matters where the prayer is only for interim relief in the writ jurisdiction, when the original appeal is pending before the appellate authority or before the Tribunal, and virtually mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and notices have been issued to the petitioners directing them to make payment of the arrears amount immediately, obviously, of the confirmed demand in terms of the original order. 2. Learned senior counsel for the petitioners, Shri S.K. Kapoor, vehemently submitted that there are total 66,590 cases pending before the various Benches of CESTAT as on 31-10-2011, which, according to the petitioners, is gathered from INTERNET, copy of which has been annexed with the W.P. (T) No. 508 of 2013 as annexure-3. Learned senior counsel for the petitioners submitted that there cannot be a mechanical decision to initiate recovery proceedings 30 days after filing of the appeal, if no stay is granted. It is submitted that it depends upon the appellate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cases, the recovery proceedings have been stayed upon finding that the concerned Bench is not constituted so as to hear the appeal or to pass any order on the stay petition. 3. A Division Bench of this Court (both of us are member), in W.P. (T) No. 392 of 2013 with W.P. (T) No. 393 of 2013, had occasion to consider the issue in detail in the case of Tata Hitachi Construction Machinery Company Limited v. The State of Jharkhand and Others. Tata Hitachi Construction Machinery Company Ltd. case was related to the Revisional Authority namely, Commissioner-cum-Secretary, Commercial Taxes Department, Ranchi. It has been noticed by this Court on the basis of submission of counsel for the petitioners that the Tribunals are not fixing the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s attitude is correct, then in that situation, the revision petition preferred by the revisionist may not be decided for decades because of non- filing of application for fixing the date in the revision petition. Prima facie, we are of the opinion that the courts and the Tribunals are not dependent upon the zeal and the efforts of the litigant to manage their own affairs and the authority in power is supposed to manage their own affairs and to decide the cases according to their own management system uninfluenced by the inaction of the litigant that is also the theme of the National Litigation Policy and now it has been adopted by the Central Government as well as by almost all the State Government. We are constraint to observe again he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared that the appellate authority or Courts have stayed the recovery of the State or Union s revenue. In that situation, the fact situation may be otherwise also. Upon the assessee there may be absolutely illegal demand which is hanging over it, therefore, it may absolutely unjust to take a view only in favour of the Revenue that the stay is against the Government s revenue which in fact protect bona fide litigant by judicious order. 5. Even in the Circular issued as back as in the year 1988, which was conveyed by the Ministry of Finance (Department of Revenue), New Delhi, that the Department is within its right to proceed with the recovery proceedings after waiting for decision on the stay application for a reasonable period, which wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 7. In view of the above reasons, we are issuing notice to the Union of India, Ministry of Finance (respondent nos. 1 and 2) and we direct the Ministry of Finance, Department of Revenue, New Delhi to clear its stand with respect to improvement of system of hearing of the appeals/stay petitions by the appellate authority or the Tribunal within a reasonable time, in the light of the Circular dated 1-1-2013 for consideration of the prayer for interim relief before 30 days from the filing of the appeal. The mechanism for deciding the cases of the Revenue require priority in the interest of the nation and since we are coming across several matters where the prayer is only for interim relief in the writ jurisdiction, when the original appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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