Bombay High Court
Kosan Industries Ltd. vs Union Of India (Uoi) And Ors. on 19 March, 1997
Equivalent citations: 1997(70)ECR507(BOMBAY)
Author: S. Radhakrishnan
Bench: S. Radhakrishnan
JUDGMENT M.B. Ghodeshwar, J.
1. Rule. Rule is made returnable forthwith by consent of the parties.
2. The Petitioner has challenged the order dt. 27/30th January, 1997 passed by the Commissioner (Appeals), Indore-Respondent No. 3 on Appeal and interim stay. As per provisions of Section 35-F of the Central Excise Act, 1944, the petitioner has not deposited the amount with the Respondent No. 2-The Additional Commissioner of Central Excise, Nagpur. The Appellate Authority has, therefore, rejected the appeal by observing "Except for a self-serving submission of their having a prima facie case, no other material has been placed before me, to demonstrate as to how the compliance with the provisions of Section 35-F of the Act would cause undue hardship to the Appellants."
3. The learned Counsel for the Petitioner has submitted that the Appellate Authority has not given proper opportunity to the petitioner to plead his case and place various material in support of his case (as based on CBE & C Circular No. 90/1/95-CX, dated 3.1.1995) We are, therefore, of the view that the impugned order requires to be set aside. The impugned order is accordingly set aside and the matter is remanded back to the Appellate Authority to decide the stay application in accordance with the law especially with regard to undue hardship, as expeditiously as possible, preferably within a month from today.
4. Rule accordingly. Petition is disposed of with no order as to costs.