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TMI Blog2016 (12) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... e viz. April 1, 2014 and the provisions of Section 35F substituted with effect from August 6, 2014 have no application in its case? - Held that: - Prima facie we are of the view that to reduce the litigation the law as in force prior to 06.08.2014 is invocable to the present applications without multiplying the pendency and accordingly these stay applications are disposed by this common order for similar facts involved - reliance placed on the decision of the case of Anjani Technoplast Ltd. Versus The Commissioner of Customs [2015 (10) TMI 2446 - DELHI HIGH COURT], where it was held that Section 35 F indicated that on and after the date of its enforcement an Assessee in appeal was required to deposit the stipulated percentage of duty and if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of the Central Excise Act, 1944 as they existed on the date of issuance of the show cause notice viz. April 1, 2014 and the provisions of Section 35F substituted with effect from August 6, 2014 have no application in its case ?" 3. It is also submission by the ld.Counsels that when the lis began on a particular day law as in force on that date applies to the proceeding till completion thereof. Accordingly the prescribed percentage formula shall not apply to the present cases. Therefore these stay applications deserves to be heard only in accordance with law as that was in force prior to 06.08.2014. However, the issue of quantum of pre-deposit being under consideration by Hon'ble High Court of Calcutta as above, hearing of the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification." 6. We are given to understand by the ld.Counsels that the Appellants who were in the said Final Orders of the Tribunal have approached the Apex Court and Notices have been issued. 7. Prima facie we are of the view that to reduce the litigation the law as in force prior to 06.08.2014 is invocable to the present applications without multiplying the pendency and accordingly these stay applications are disposed by this common order for similar facts involved, following the ratio laid down by the Hon'ble High Courts in the following cases.:- (a) Anjani Technoplast Ltd. vs. Commissioner of Customs [2015 (326) ELT 472 (Del.)] (b) Sulzer Friction Systems (I) Ltd. vs. Commissioner of C.Ex., Chennai-I [2015 (325) ELT 325 (Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld rather well leave alone 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 and unrest because of interim orders passed by courts, leaving the work they are supposed to do in a state of suspended animation. We have come across cases where buses and lorries are being run under orders of Court though they were either denied permits or their permits had been cancelled or suspended by Transport Authorities. We have come across cases where liquor shops are being run under interim orders of court. We have come across cases where the collection of monthly rentals payable by Excise Contractors has been stayed with the result that at the end of the year the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, discretion and circumspection are called for. There are several other vital considerations apart from the existence of a prima facie case. There is the question of balance of convenience. There is the question of irreparable injury. There is the question of the public interest. There are many such factors worthy of consideration. We often wonder why in the case indirect taxation where the burden has already been passed on to the consumer, any interim relief should at all be given to the manufacturer, dealer and the like :" 11. With the aforesaid directions all the Stay Applications are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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