2018 (12) TMI 102 - HC - Central Excise

Admitting the notice for hearing - Held that - Issue notice to the respondents for 20.02.2019 to show cause as to why the appeal be not admitted to hearing. It is directed that subject to appellant releasing 50% of the amount due in terms of impugned judgment dated 23rd March 2018 passed by the Customs Excise & Service Tax Appellate Tribunal to the respondent entrepreneur on furnishing solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks of furnishing of such surety payment of balance shall remain stayed.

Summary

Issues:
1. Filing of certified copy of impugned order dispensed with.
2. Notice issued for show cause on why the appeal should not be admitted to hearing.
3. Direction for appellant to release 50% of amount due in terms of impugned judgment.
4. Stay on payment of balance amount.

Analysis:

1. The judgment begins by allowing the application for dispensing with the filing of the certified copy of the impugned order, based on the reasons stated and supported by an affidavit.

2. Moving on to the next issue, the learned counsel for the appellant relies on a previous order passed by the Court in CEA No. 09/2018. In this regard, notice is issued to the respondents to show cause as to why the appeal should not be admitted to hearing. Additionally, interim directions have been issued in this matter.

3. The judgment further directs the appellant to release 50% of the amount due as per the impugned judgment passed by the Customs, Excise & Service Tax Appellate Tribunal. This payment is subject to the appellant furnishing a solvent surety to the satisfaction of the Jurisdictional Commissioner within four weeks. The payment of the balance amount is stayed pending compliance with this direction.

4. Lastly, the judgment instructs for the case to be listed along with CEA 09/2018, consolidating the matters for further proceedings.

This comprehensive analysis of the judgment covers the issues of dispensing with the filing of the certified copy, issuing notice for show cause, directing partial payment, and staying the balance amount, providing a detailed understanding of the legal proceedings involved in the case.