M/S Hyva (India) Private Limited vs Union Of India on 11 February, 2013

[Cites 1, Cited by 3]

Karnataka High Court

M/S Hyva (India) Private Limited vs Union Of India on 11 February, 2013

Bench: H.N. Nagamohan Das

                         1




IN THE HIGH COURT OF KARNATAKA AT BANGALORE

     DATED THIS THE 11TH DAY OF FEBRUARY, 2013

                      BEFORE

     THE HON'BLE MR. JUSTICE H.N. NAGAMOHAN DAS

              W.P.NO.6971/2013 (T-TAR)
                        AND
           W.P.NOs.7004-7005/2013 (T-TAR)

BETWEEN:

M/S HYVA (INDIA) PRIVATE LIMITED,
SY.NO.71,
THIRUMAGONDANAHALLI,
HOSUR MAINROAD,
ATTIBELE INDUSTRIAL AREA,
BANGALORE - 560 107.
REPRESENTED BY
S. RAMAPPA MODALIAR
(FINANCE MANAGER).
                                     .... PETITIONER

(BY SRI.LAKSHMI KUMARAN, ADVOCATE)

AND:

1.     UNION OF INDIA,
       REPRESENTED BY ITS SECRETARY,
       MINISTRY OF FINANCE,
       DEPARTMENT OF REVENUE,
       NORTH BLOCK,
       NEW DELHI - 110 001.
                        2




2.   THE CENTRAL BOARD OF EXCISE AND
     CUSTOMS,
     DEPARTMENT OF REVENUE,
     MINISTRY OF FINANCE,
     REPRESENTED BY ITS CHAIRMAN,
     HAVING ITS OFFICE AT NORTH BLOCK,
     NEW DELHI - 110 001.

3.   COMMISSIONER OF CENTRAL EXCISE,
     BANGALORE-I COMMISSIONERATE,
     P.B. NO.5400, C.R. BUILDING,
     QUEENS ROAD,
     BAGNALORE - 560 001.

4.   ADDITIONAL COMMISSIONER OF
     CENTRAL EXCISE,
     BANGALORE-I COMMISSIONERATE,
     P.B. NO.5400, C.R. BUILDING,
     QUEENS ROAD,
     BAGNALORE - 560 001.

5.   THE SUPERINTENDENT OF
     CNETRAL EXCISE,
     ATTIBELE ROAD,
     D WING, 7TH FLOOR,
     DENDRIYA SADAN,
     KORAMANGALA,
     BANGALORE - 560 034.
                               .... RESPONDENTS


(BY  SRI. JEEVAN   J  NEERALAGI,         CENTRAL
GOVERNMENT STANDING COUNSEL)

     THESE WRIT PETITIONS ARE FILED UNDER
ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO
DIRECT THE RESPONDENTS NOT TO ENFORCE
RECOVERTY OF THE DUES CONFIRMED IN THE
                              3




ORDER-IN-APPEAL NOS.51-54/12 DT.8.3.2012 IN
TERMS OF THE LETTERS DT.15.1.13 AND 31.1.2013
MARKED AS ANN-A TILL DISPOSAL OF THE STAY
APPLICATION NOS.1159-1162/2012 BY THE TRIBUNAL.
IN    APPEAL      NOS.E/1634-1637/2012     VIDE
ANNEXURE-D.

     THESE     WRIT      PETITIONS    COMING     ON    FOR
PRELIMINARY HEARING THIS DAY, THE COURT MADE
THE FOLLOWING:

                          ORDER

Sri. Jeevan J Neeralagi, Central Government Standing Counsel is directed to take notice for the respondents.

2. In these writ petitions, the petitioner has prayed for a writ directing the respondents not to initiate coercive steps for recovery of the demand made in the letter dated 15.01.2013- Annexure-A.

3. Annexure-A is an outcome of the order passed by the original authority under the provisions of the Central Tax Act. Learned counsel for the petitioner submits that against the order passed by the original 4 authority an appeal is preferred before the Appellate Authority and the stay application is pending consideration. In the meanwhile the respondents have issued the impugned notice Annexure-A demanding payment of excise duty as determined by the original authority. The stay application filed by the petitioner is not considered since the Tribunal was not sitting for certain period. Now it is brought to my notice that the Tribunal commenced sitting from the first week of February 2013. In the circumstances the writ petitions are hereby disposed off directing the Tribunal to consider the stay application filed by the petitioner in the appeal before them within a time frame of three weeks. Till the disposal of the stay application by the Appellate Authority the respondents shall not take coercive steps against the petitioner. The Tribunal to expedite the matter without being influenced by any of the observations made in this order.

Three weeks time is granted to file memo of appearance.

Sd/-

JUDGE VM

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