TMI Blog2016 (12) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... facie we are of the view that to reduce the litigation the law as in force prior to 06.08.2014 is invocable to the present applications without multiplying the pendency and accordingly these stay applications are disposed by this common order for similar facts involved - reliance placed on the decision of the case of Anjani Technoplast Ltd. Versus The Commissioner of Customs [2015 (10) TMI 2446 - DELHI HIGH COURT], where it was held that Section 35 F indicated that on and after the date of its enforcement an Assessee in appeal was required to deposit the stipulated percentage of duty and if it failed to do so, CESTAT shall not entertain the appeal. Petition disposed off - decided in favor of petitioner. - E-75131, 75134, 75142, 75229, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tum of pre-deposit after amendment of the law in that regard w.e.f. 06.08.2014 is concerned that is before Honble High Court of Calcutta for consideration in CEXA No.4 of 2015 and the question framed for the answer reads as under:- (a) Whether the appellant s right of appeal continues to be governed by the appellate provisions of the Central Excise Act, 1944 as they existed on the date of issuance of the show cause notice viz. April 1, 2014 and the provisions of Section 35F substituted with effect from August 6, 2014 have no application in its case ? 3. It is also submission by the ld.Counsels that when the lis began on a particular day law as in force on that date applies to the proceeding till completion thereof. Accordingly th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le, but the dealing/trade between the assesse-manufacturer and its customers would meet the requirement. Also, it has been clearly laid down that the goods manufactured need not be sold to the customers, but even if it is used captively by the person whose brand name has been used, the manufacturer would not be eligible to the benefit of the said notification. 6. We are given to understand by the ld.Counsels that the Appellants who were in the said Final Orders of the Tribunal have approached the Apex Court and Notices have been issued. 7. Prima facie we are of the view that to reduce the litigation the law as in force prior to 06.08.2014 is invocable to the present applications without multiplying the pendency and accordingly th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the collection of public revenue has been seriously jeopardised and budgets of Governments, and Local Authorities affirmatively prejudiced to the point of precariousness consequent upon interim orders made by courts. In fact, instances have come to our knowledge where Governments have been forced to explore further sources for raising revenue, sources which they would rather well leave alone in the public interest, because of the stays granted by Courts. We have come across cases where an entire Service is left in a stay of flutter and unrest because of interim orders passed by courts, leaving the work they are supposed to do in a state of suspended animation. We have come across cases where buses and lorries are being run under orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the law presumes that public authorities function properly and bona fide with due regard to the public interest, a Court must be circumspect in granting interim orders of far reaching dimensions or orders causing administrative, burdensome inconvenience or orders preventing collection of public revenue for no better reason than that the parties have come to the Court alleging prejudice, inconvenience or harm and that prima facie case has been shown. There can be and there are no hard and fast rules. But prudence, discretion and circumspection are called for. There are several other vital considerations apart from the existence of a prima facie case. There is the question of balance of convenience. There is the question of irreparable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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