Gujarat High Court
Indu Nissan Oxo Chemical Industries Ltd ... vs Union Of India Thro on 10 July, 2013
Author: M.R. Shah
Bench: M.R. Shah
INDU NISSAN OXO CHEMICAL INDUSTRIES LTD THRO MANAGING....Petitioner(s)V/SUNION OF INDIA THRO LD.ASSTT.SOLICITOR C/SCA/4007/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION NO. 4007 of 2013 ================================================================ INDU NISSAN OXO CHEMICAL INDUSTRIES LTD THRO MANAGING....Petitioner(s) Versus UNION OF INDIA THRO LD.ASSTT.SOLICITOR & 2....Respondent(s) ================================================================ Appearance: MS.DILBUR CONTRACTOR, ADVOCATE for the Petitioner(s) No. 1 MR HRIDAY BUCH, ADVOCATE for the Respondent(s) No. 1 MR YN RAVANI, ADVOCATE for the Respondent(s) No. 2 NOTICE SERVED BY DS for the Respondent(s) No. 3 ================================================================ CORAM: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MS JUSTICE SONIA GOKANI Date : 10/07/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for appropriate writ, order and/or direction directing the respondent to refund an amount of pre-deposit of Rs.2,20,00,000/- (Rupees Two Crores Twenty Lacs only) in view of the order dated 11/09/2012 issued on 29/10/2012 passed by the Customs Excise & Service Tax Appellate Tribunal, Ahmedabad (hereinafter referred to as the Tribunal ).
2.00. At the outset, it is required to be noted that the present Special Civil Application has been preferred to get back an amount Rs.2,20,00,000/- (Rupees Two Crores Twenty Lacs only), which the petitioner had deposited as pre-deposit while preferring the appeal before the Tribunal, by submitting that now the decision in the appeal is in their favour and therefore, they are entitled to get back the aforesaid amount.
3.00. However, it is required to be noted that against the decision of the Tribunal, the revenue has preferred Tax Appeal No.583 of 2013 along with OJCA No.374 of 2013 and the said Tax Appeal has been admitted and OJCA 374 of 2013 is disposed of and this Court has passed the following order in the said OJCA :
Heard Shri R.J. Oza, learned advocate appearing on behalf of the applicant and Shri Kamal Trivedi, learned Senior Advocate appearing on behalf of the respondent.
As the main appeal is admitted on the questions of law framed and to see that the main appeal does not become infructuous, the impugned judgment and order passed by the Tribunal is stayed. However, it is clarified that by staying the impugned judgment and order, it will not be open for the Department to take further coercive steps to recover the adjudged penalty amount and at the same time the Department need not return the amount of predeposit, deposited by the assessee at the time of preferring the Appeal before Tribunal.
With this, present application is disposed of.
4.00. In view of the above, the prayer of the petitioner to return the aforesaid amount of Rs.2,20,00,000/- (Rupees Two Crores Twenty Lacs only) as prayed for, cannot be granted at this stage.
5.00. It goes without saying that in case, the aforesaid Tax Appeal is dismissed and the order passed by the Tribunal is confirmed, Court will always pass a consequential order and at this stage it will be open for the petitioner herein to request to pass an order of return of the amount of pre-deposit, which can be considered.
6.00. With this, present Special Civil Application is disposed of.
(M.R.SHAH, J.) (MS SONIA GOKANI, J.) rafik Page 3 of 3