TMI Blog2021 (6) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals filed by the petitioner herein. Interest of justice therefore requires that this Court requests the CESTAT, Chennai to dispose of the appeals filed by the petitioner herein within a period of five months from the date of receipt of copy of this order. Till then, the impugned orders shall be kept in abeyance. It is for the petitioner to obtain final order or interim order at the hands of CESTAT in the meanwhile. If the petitioner fails to obtain any interim order within a period of five months or fails to succeed in getting the appeals allowed, the orders impugned in these writ petitions will spring back to life and thereafter it will be enforced. The period during which these writ petitions were pending and the period during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is compared with what was found out by the Central Excise Department, the turn over of the petitioner will have to be redetermined as follows : 2012-13 Total turnover determined ₹ 5,46,44,590/- Taxable Turnover determined ₹ 5,46,44,590 Exempted turnover determined Nil Tax due ₹ 63,79,977/- as discussed above in relation to additionally proposed turnover Penalty due ₹ 95,69,699/- as discussed above. Total due ₹ 1,59,49,943/- 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut to challenge in these writ petitions. The learned counsel appearing for the petitioner reiterated all the contentions set out in the affidavits filed in support of the writ petitions. His core argument is that the respondent could not have mechanically adopted the approach of the Central Excise Department. The respondent was obliged to conduct an independent enquiry and thereafter re-determined the petitioner's turn over as well as tax liability. He placed heavy reliance on the decision reported in (2012) 54 VST 383 (Mad) (State of Tamil Nadu vs. Sayar Jewellery) . The Hon'ble Division Bench of this Court in the said decision held as follows : 5.In so far as it relates to the substantial question of law (1) is concerned, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel can very well be easily distinguished. That was a case where based on the show cause notice issued by the Central Excise Department, the Sales Tax department initiated revision proceedings against the assessee. The Hon'ble Judge noted that the show cause notice proceedings have not culminated into any final order against the assessee and wondered what would happen to the order of reassessment if ultimately the Excise Department were to drop the proceedings without levying any duty or penalty from the petitioner. Such is not the case here. The respondent has initiated action only after the excise department passed final orders. Again, no exception can be taken to the proposition laid down by the Hon'ble Division Bench of this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d thereafter it will be enforced. Of course, from the date of such springing back to life, the petitioner can definitely workout his other remedies in the manner known to law. The period during which these writ petitions were pending and the period during which the impugned orders are kept in abeyance will of course be excluded in the matter of computing limitation. 7.In this view of the matter, these writ petitions are disposed of in the following manner : (a)The CESTAT, Chennai Bench is requested to dispose of the appeals filed by the petitioner on merits and in accordance with law within a period of five months from the date of receipt of copy of this order. b)If the appeals filed by the petitioner cannot be disposed of wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
