2024 (4) TMI 1282 - HC - Central Excise

Maintainability of petition - availability of alternative remedy - Rejection of appeal on the ground of time limitation - applicant submitted that his client is now willing to effect the predeposit and the court may permit the applicant to do so and pursue the statutory appellate remedy - HELD THAT - Considering the peculiar facts and circumstances of this case and also the fact that the writ petition was filed on 13th February 2023 and disposed of on 18th May 2023 and against which appeal was immediately preferred before the Division Bench on 11th April 2023 in MAT 1126 of 2023 which was dismissed on 30th January 2024 and as of now the applicant being ready and willing to effect the predeposit this court is of the view that such liberty can be granted and the applicant can be permitted to pursue the statutory appellate remedy. The application is disposed of by directing the applicant to comply with the pre-deposit condition within three weeks from the date of receipt of the server copy of this order and file the appeal before the statutory appellate authority.

Summary

The Calcutta High Court, in CAN 2 of 2024, addressed an application seeking permission to effect a pre-deposit and pursue a statutory appellate remedy after the dismissal of an appeal in MAT 1126 of 2023. The applicant expressed a "genuine apprehension" that the appellate authority might reject the appeal on the ground of limitation if the pre-deposit condition was complied with and the appeal filed. Considering the timeline-writ petition filed on 13th February 2023, disposed on 18th May 2023, appeal preferred on 11th April 2023, and dismissed on 30th January 2024-the Court granted liberty to the applicant to comply with the pre-deposit within three weeks and file the appeal. Crucially, the Court directed that "the appellate authority shall not reject the appeal on the ground of limitation but dispose of the appeal on merits and in accordance with law after affording reasonable opportunity to the applicant." The application was accordingly disposed of with these directions.