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TMI Blog2015 (9) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order before the Hon'ble Gujarat High Court. By judgment dt.30.03.2015, in Special Civil Application No.5118/2015 (M/s Bright Engineering Works Vs Union of India & Others), the Hon'ble High Court allowed the liberty of the petitioner to withdraw the Writ Petition with liberty to avail alternative efficacious remedy before the Tribunal. In view of that, the delay in filing appeal is condoned. 3. Upon consent of both the parties, the stay petition filed by the Appellant is taken up for hearing. The learned Authorised Representative for the Revenue raised a preliminary objection in so far as the appeal was filed after August 2014 and therefore, the Applicant is required to make a mandatory pre-deposit of 7.5% of the duty amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it will be open for the petitioner to make appropriate submissions before the learned Tribunal including the decision of the Kerala High Court in the case of Muthoot Finance Ltd (supra) and the same may be considered in accordance with law and on merits, for which this Court has not expressed any opinion on merits and/or even applicability of the decision of the Kerala High Court in the case of Muthoot Finance Ltd (supra)." 6. The Hon'ble Kerala High Court in the judgment in the case of Muthoot Finance Vs UoI (supra) held as under:- "4. I have considered the submissions of counsel on either side. I find that Ext. P8 is an order passed by the 2nd respondent, against which the petitioner has an alternate remedy under the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sein Kasam Dada (India) Ltd. v. The State of Madhya Pradesh and Others, (MANU/SC/0075/1953 : AIR 1953 SC 221; Vitthalbhai Naranbhai Patel V. Commissioner of Sales Tax M P Nagpur (MANU/SC/0335/1960 : AIR 1967 SC 344) and Ramesh Singh and Another v. Cinta Devi and Others (MANU/SC/0402/1996 : 1996 (3) SCC 142). In that view of the matter, I find that the petitioner, in whose case also the lis commenced in 2012, would not be required to deposit the amount of 7.5%, as required pursuant to the 2014 amendment, and in that respect, he would have an efficacious alternate remedy before the Tribunal where he can file an appeal, together with an application for waiver of and of recovery of the amounts confirmed against him by Ext. P8 order. At the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the petitioner by Ext. P8 order will be either initiated or pursued by the respondents." 7. The learned Authorised Representative strongly relied upon the decision of the Tribunal. We find that the Hon'ble Gujarat High Court in the Applicant s own case directed the Tribunal to consider the decision of the Hon'ble Kerala High Court decision of Muthoot Finance Ltd (supra). In that case, the Hon'ble High Court held that if the assessee prefers an appeal under the provisions of Finance Act, 1994, as they stood prior to 16.08.2014, then the Appellate Tribunal shall number the Appeal, and consider the stay application on merit and thereafter he fix the appeal hearing in due course. Taking into account the decision of Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontain serial number before being brought into use. Hand written serial number shall not be accepted. 3.3 In case of computer-generated invoice, the serial number shall be allowed to be generated and printed by computer at the time of preparation of invoice ONLY IF the software is such that computer automatically generates the number and same number cannot be generated more than once. For this purpose, the Central Excise Officers may check the system/software from time to time." 9. He has also relied upon the decision of the Hon ble Himachal Pradesh in the case of CCE Vs Chandra Laxmi Tempered Glass Pvt. Ltd - 2009 (234) ELT 245 (H.P.). In that case, the Hon ble High Court observed that the invoices were to be pre-printed and not hand wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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