TMI Blog2017 (2) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... mandated by Section 35F of the Central Excise Act, 1944 is an order prevailing and binds the assessee. It cannot be recalled even when there are subsequent developments. The Tribunal should be aware that just as it has power to impose conditions while passing interlocutory or interim orders, equally there is an inherent and implicit power to modify them in the event the changed circumstances so demand - appeal to be restored. - Central Excise Appeal No. 10 of 2007 - - - Dated:- 13-2-2017 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. V. Sridharan, Senior Counsel with Mr. Prakash Shah Mr. Jas Sanghavi i/by M/s. PDS Legal for the Appellant Ms P.S. Cardozo with Mr. Ruju R. Thakker for the Respondent ORDER P. C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2012. 6. The demands were confirmed. An appeal was, therefore, carried to the Appellate Tribunal. There was a Stay Application and in which interim stay of the recovery pending the appeal was sought. A conditional order directing the appellant to deposit a sum of ₹ 5 crores and report compliance was passed thereon on 25-3-2013. Aggrieved thereby, an appeal was preferred to this Court. The appeal was pending. But in the meanwhile since the compliance was not reported, the Tribunal dismissed the appeal before it, without adjudication on merits. On 24-5-2013 this order was passed. 7. Thereafter, the Tribunal came up with a Judgment on such issues as are involved in the present case in the case of M/s. Petronet LNG Ltd. v. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf, the appeal of the appellant was dismissed for noncompliance and the appellant approached this Court but had not been allowed to argue the matter on merits by this Court. Instead it was permitted to seek a recall of the Tribunal's conditional order. The appellant was given an opportunity to seek a modification of the Tribunal's interim order and not insist on any pre-deposit. The events transpired during the pendency of the proceedings and after the initial order were emphasised on which relief from this Court was sought by the appellant. Instead of directing its attention to that aspect of the matter, the Tribunal went back to the procedural formality of compliance of the conditional order. It insists that the Tribunal's ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, then, the Tribunals would be well advised not to go ahead and insist on compliance with their procedural directions or their interim orders to such an extent as would make it impossible for the appellants to have disposal of their appeals on merits. Even now what we have found is that the Tribunal insists that, pre-deposit as mandated by Section 35F of the Central Excise Act, 1944 is an order prevailing and binds the assessee. It cannot be recalled even when there are subsequent developments. The Tribunal should be aware that just as it has power to impose conditions while passing interlocutory or interim orders, equally there is an inherent and implicit power to modify them in the event the changed circumstances so demand. That is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
