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2016 (9) TMI 692

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..... ecision is taken by the Tribunal in Appeal pending before the Appellate Tribunal. - WP (C). No. 23819 of 2016 (B) - - - Dated:- 10-8-2016 - A. M. Shaffique, J. For the Petitioner : Sri. P. A. Augustian Smt. Linda. M.J. For the Respondent : Smt. A. Sreekala, S.C Sreelal N. Warrier, S.C JUDGMENT The petitioner has approached this Court challenging Ext.P5 notice dated 23.05.20 .....

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..... h Ext.P5 notice dated 23.05.2016 calling upon the petitioner to remit the amount. According to the petitioner, once the appeal has been filed before the Tribunal along with the pre-deposit as contemplated under Section 35F of the Central Excise Act, there is an automatic stay of further proceedings and therefore, Ext.P5 is liable to be revoked. The petitioner on receiving Ext.P5 had sent Ext.P6 la .....

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..... by registered post with acknowledgment due to the petitioner on 30.10.2015. The cover had been returned as the same was not served on the petitioner. Accordingly, on 18.12.2015, the order was served personally on the authorised representative of the petitioner who had appeared for the hearing. Therefore, according to the respondents, the period of appeal has expired immediately after 90 days from .....

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..... of Ext.P5 may cause substantial difficulty to the petitioner. Since no action has been taken by the respondents to withdraw Ext.P5 notice, it would be appropriate for this Court to interfere at this stage of proceedings. Accordingly, this writ petition is disposed of as under : 1. Ext.P5 notice shall be kept in abeyance until a final decision is taken by the Tribunal in Appeal No.ST/20801/2016 .....

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