Tripura High Court
Tripura Cricket Association vs The Union Of India (Represented By on 26 April, 2018
Author: Ajay Rastogi
Bench: Ajay Rastogi
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HIGH COURT OF TRIPURA
AGARTALA
W.P. (C) No.396/2018
Tripura Cricket Association
Post Office Chowmuhani, Agartala - 799001,
Represented by it's Hony. General Secretary
Shri Tapash Dey.
---- Petitioner(s).
Versus
1. The Union of India (Represented by
The Secretary of Revenue, Ministry of Finance,
North Block, New Delhi - 1100001.
2. The Commissioner of Appeals
Customs, Central Excise and Service Tax, Custom House,
Nilamoni Phukan Path, Guwahati - 781005.
---- Respondent(s).
For Petitioner(s) : Mr. T.K. Deb, Advocate.
For Respondent(s) : Mr. Biswanath Majumder, CGC.
Mr. D. Sarma, Addl. GA.
HON'BLE THE CHIEF JUSTICE MR. AJAY RASTOGI
Order
26/04/2018.
The petitioner herein is the Tripura Cricket Association,
represented by its General Secretary and indisputedly is an assessee under the Central Excise & Customs. The assessing authority i.e. Assistant Commissioner, Central Excise & Service Tax, passed an order dt.12.11.2015, rejecting the prayer made by the petitioner for refund of the amount as prayed.
2. Against the order of Assessing Authority, the petitioner approached this court in the first round of litigation in W.P. (C) No.01/2016 and it was brought to the notice of the court that order of Assessing Authority dt.12.11.2015 is appealable under the Central Excise Act, 1944 and taking note of the statutory remedy available to the petitioner, this court was not inclined to exercise its inherent Page - 2 of 3 jurisdiction u/Art.226 of the Constitution of India and disposed of the writ petition vide order dt.11.01.2016 with a direction that if the appeal being preferred by the petitioner on or before 10th February, 2016 before the appellate authority, the same shall be treated within limitation and shall be decided within a period of 3 (three) months from the date of filing of the same.
3. It is informed to this court in terms of the order of this court dt.11.01.2016 passed in W.P. (C) No.01/2016, appeal was preferred by the petitioner, which was decided by the appellate authority and finally the matter travelled to the Customs Excise & Service Tax Appellate Tribunal, Kolkata which was decided on 20.07.2017 remitting the matter back to the Commissioner (Appeals) to examine the relevant agreements and other documentary evidence and so also the statutory records to ascertain the service(s) provided taking into account various contentions being advanced by the petitioner assessee and decide the same in accordance with law.
4. After the matter was remitted back to the Commissioner, it appears that it was brought to his notice that the self same question raised by the petitioner before Commissioner (Appeals) is subjudice in the case of CCE vs. M/S. Vidarbha Cricket Association pending for final hearing before the Apex Court. Taking note thereof, the Commissioner (Appeals) considered it appropriate to keep the present appeal to Call Book awaiting decision of the appeal of which reference has been made pending before the Apex Court and informed the petitioner vide letter dt.26.02.2018.
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5. The sum & substance of the petitioner's counsel is that keeping the matter to Call Book for indefinite period and what is the controversy pending before the Supreme Court he is completely unaware of and his claim is of refund the amount which was illegally deducted by the department at least the authority be directed to decide the appeal on merits in accordance with law.
6. This factual matrix and the legal issue involved may be one aspect of the matter but in the absence of any restraint order from the Apex Court, this court considers it appropriate to observe that the petitioner will be at liberty to make application for recalling of the order communicated to him dt.26.02.2018 to the Commissioner (Appeals) and the Commissioner (Appeals) to revisit the matter on its application filed and decide the same assigning cogent reasons or decide the appeal filed by the appellant expeditiously in accordance with law.
7. With this observation, the writ petition is disposed of.
CHIEF JUSTICE Certificate:- All corrections made in the judgment/order have been incorporated in the judgment/order sima