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TMI Blog2014 (8) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... ning loss gives rise to the scope of clandestine removal of the goods. Financial hardship - Held that:- In the case of Assistant Collector of Central Excise, Chandan Nagar Versus Dunlop India Limited And Other [1984 (11) TMI 63 - SUPREME Court] apex court has analyzed the impact of interim orders on the economy - appellant directed to deposit 15% of the duty demand - stay granted partly. - E/3764.3767 And 3776/2012 - Stay Order Nos. 51712-51714/2014-EX(DB) - Dated:- 30-4-2014 - D N Panda And Manmohan Singh, JJ. For the Appellant : Shri Bipin Garg, Adv For the Respondent : Shri Govind Dixit, DR PER : D N Panda Following excise duty demand was raised against the appellants in the appeals and stay applications mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking into consideration the opinion recorded by the Commissioner (Appeals) in his order dated 22.2.2013 in the case of M/S. Jai Sidh Yogi Steel Rolling Mills, these applications are taken up and disposed of by this common order in view of the common issue involved. 4. All the three appellants submit that the JPC report and National Institute of Technology report permits higher rate of burning loss to be allowed. But Revenue restricts that to be between 1% to 2%. Considering the report of these two institutions, Ld. Commissioner (Appeals) in the case of Jai Sidh Yogi Steel Rolling Mills annulled the demand. But, there is no information as to whether Revenue is in appeal against the order dated 22.02.2013 passed by the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied since that order appears to be an order passed casually without looking into the reasons and technical nature of the process of manufacture type of raw material used life of the plant, as well as the technology applied including the skills of the workers. Therefore, it appears that the order of learned Commissioner (Appeal) did not provide any basis at this stage to hold ipso facto that burning loss to be adopted is as claimed by appellant since arise of such loss depends on the fact situation and differs from case to case. 8. At the time of hearing of the interim applicants at the first instance, report was called for from the field formation. The study made by the field formation suggest that every case has its own basis to determ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, we are reminded the anxiety of Apex Court in the case of Dunlop India Others 1985 (19) ELT 22 (S.C.) as to impact of interim orders on the economy, which is as under: We have come across cases where the collection of public revenue has been seriously jeopardised and budgets of Governments, and Local Authorities affirmatively prejudiced to the point of precariousness consequent upon interim orders made by courts. In fact, instance have come to our knowledge where Governments have been forced to explore further sources for raising revenue, sources which they would rather well leave along in the public interest, because of the stays granted by Courts. We have come across cases where an entire Service is left in a stay of flutter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead to public mischief, grave irreparable private injury or shake a citizen's faith in the impartiality of public administration, a Court may well be justified in granting interim relief against public authority. But since the law presumes that public authorities function properly and bona fide with due regard to the public interest, a Court must be circumspect in granting interim orders of far reaching dimensions or orders causing administrative, burdensome inconvenience or orders preventing collection of public revenue for no better reason than that the parties have come to the Court alleging prejudice, inconvenience or harm and that prima facie case has been shown. There can be and there are no hard and fast rules. But prudence, disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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