9911796707
TMI Blog2009 (10) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... ave, J. (Oral)]. - The petitioner herein is aggrieved by the order passed by the Commissioner (Appeals-IV), Central Excise, Ahmedabad, on 14.09.2009, in Stay Order No.38(ST)/2009, requiring the petitioner to pre-deposit an amount of Rs.30,00,000/- (Rupees Thirty Lakhs only), under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The order further requires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prospectively or retrospectively, though it was argued. He submitted further that a contention was raised regarding limitation on the action for the reason that it is not a case of suppression and, therefore, the action ought to have been initiated within one year; whereas the action is initiated beyond the period of one year, as if there is suppression. These two aspects have not been considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of his submissions. 4. We have considered the submissions made on behalf of the petitioner. We have also examined the order passed by the Commissioner (Appeals) impugned in this petition. 5. At the outset, we may observe that the order impugned in this petition is an interim/interlocutory order, and the submissions made on behalf of the petitioner are incorporated in the order. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of limitation would apply; whether one year or five years. This would again amount to entering into the merits of the case. The Commissioner (Appeals) was conscious about this situation and, therefore, he has, in terms, observed that the case is required to be discussed in detail on merits at the time of hearing of the main appeal. He has also observed that the appellants have not made out a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not make any observation on this aspect leaving it open to the petitioner to approach the Commissioner (Appeals) with a similar request. If such a request is made, it would be considered by the Commissioner (Appeals), without being influenced by our not granting such a relief. 8. In view of the foregoing discussion, we do not find any merits in the petition. The petition, therefore, must fail an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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