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2016 (11) TMI 482 - MADRAS HIGH COURT

2016 (11) TMI 482 - MADRAS HIGH COURT - 2017 (347) E.L.T. 261 (Mad.) - Recovery - Held that: - since the Tribunal is already seized of the matter and the appeal is pending since 2008 and an order of stay has been in force from 2008 and periodically extended, this Court is of the view that pending disposal of the appeal, there cannot be any threat of recovery. - Extension of stay - Held that: - This Court is also informed that the appeals of the year 2007 are being heard. Since the appeal fil .....

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rty is granted to the petitioner to file appropriate application before the second respondent - the Commissioner of Central Excise (Appeals-II), to re-transfer the appeals to the Call Book and if such an application is filed, the Commissioner shall take into consideration that the identical issue is pending before the Tribunal in the assessee's own case and shall pass appropriate orders on merits and in accordance with law, within a period of three weeks from the date, on which, such application .....

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ng any recovery proceedings against the petitioner pending disposal of the appeal before the Customs, Excise and Service Tax Appellate Tribunal in Appeal No.E/400/2008 and for a direction to the second respondent namely the Commissioner of Central Excise (Appeals) to re-transfer Appeal Nos.292 and 293/2016 to the Call Book. 3. The reason for filing this writ petition has arisen on account of the fact that though the Tribunal had granted an order of interim stay in the first instance on 5.6.2012, .....

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ted to pay the amount quantified in the order. 4. This necessitated the petitioner to file a miscellaneous petition before the Tribunal seeking extension of stay. The Tribunal, by order dated 31.3.2015, extended the stay order granted on 30.9.2008 till 10.6.2015. Once again, the petitioner filed another miscellaneous petition for extension of interim order, as, by then, the appeal was not disposed of. The Tribunal considered the second miscellaneous petition and by order dated 12.8.2015, directe .....

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were common in both the appeals and identical to the issues pending before the Tribunal, the Commissioner thought fit to transfer the appeals to the Call Book and await the decision of the Tribunal. Owing to this, the petitioner did not move the Tribunal for further extension of stay, which was granted on 12.8.2015. 6. However, the Commissioner (Appeals) directed the matters to be listed for hearing and notices in this regard were issued to the petitioner dated 29.7.2016 and 23.9.2016. Simultane .....

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there cannot be any threat of recovery. 8. It is submitted that for sometime, due to want of quorum, the Tribunal did not have regular sittings and could not dispose of appeals and as of now, the Tribunal has got two Benches. 9. This Court is also informed that the appeals of the year 2007 are being heard. Since the appeal filed by the petitioner is of the year 2008, it may take sometime for the appeal to be disposed of by the Tribunal. Therefore, ends of justice would be met if an order of stay .....

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