Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 357 - HC - Central ExciseEligibility of Rebate claim - adjudicating authority is not deciding the matter since the SCN is still pending adjudication - Held that:- having regard to the nature of the directions issued by the revisional authority in its order, no fault can be found in the approach adopted by the second respondent in not deciding the rebate claim till the investigation by DGCEI is concluded and the CCE, Vapi decides the adjudication pending before him. However, the rebate claims of the petitioners which are filed way back in the year 2011 cannot be kept pending till the outcome of other proceedings. Each case has to be decided on the basis of the law and facts as prevailing at the relevant time. The claim cannot be kept pending indefinitely to await the decision in some other matter. While the order of the revisional authority, to the extent the case is remanded for verification is concerned, the same cannot be faulted with. But further verification could not have been contingent upon the outcome of the other proceedings, namely, the investigation by the DGCEI and the final decision in the classification matter by common adjudicator CCE, Vapi, more so, in the light of the submissions advanced by the petitioners that the revenue has taken two contrary stands as regards classification of the product of Unicorn Industries. In the opinion of this court, when a case comes up before a quasi-judicial authority, it is bound to decide the same in accordance with law as per the situation as prevailing at the relevant time. An adjudicating authority cannot keep a matter in abeyance indefinitely to await the outcome of one proceeding after another. Period of limitation - Impugned order barred by limitation, estoppel and acquiescence - Held that:- considering the approach of the DGCEI in not concluding the investigation for a considerable period of time and the conduct of the CCE, Vapi in sending the matter to the Call Book to await the decision of the Supreme Court in the SLP filed by the Supreme Court, no fault can be found in the conduct of the petitioner in waiting for a reasonable time for the remanded proceedings to be concluded and then challenging the same in the light of the above facts. For this reason, the above contention does not merit acceptance. - Decided in favour of petitioner
|