STERLING BIOTECH LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONERS have challenged the recovery notice dated 10 -1 -2013 as at Annexure B to the petition in following factual background. The petitioners are facing seven separate orders -in -original passed by the adjudicating authority, details of which are available at page 44 of the petition. Against these orders passed on different dates between October 2009 and May 2012, the petitioners have filed appeals before the appellate Commissioner. All such appeals, we are informed, were filed within the period of limitation prescribed. Along with such appeals, stay petitions/pre -deposit waiver applications have been filed. No orders were passed by the appellate Commissioner either on such interim applications or on the appeals. Suddenly, the impugned notice dated 10 -1 -2013 came to be issued relying on the guidelines issued by the C.B.E. & C. in its circular dated 1 -1 -2013.

(2.) IN a group of petitions being Special Civil Application Nos. 1124 of 2013 and connected petitions [ : 2013 (290) E.L.T. 161 (Guj.)], we had considered the validity of C.B.E. & C. circular dated 1 -1 -2013, under which fresh set of guidelines were issued for causing recoveries of outstanding dues. We had come to the following conclusions:

(3.) WE are at a loss to understand why the Appellate Commissioner is not able to decide even the interim applications for nearly three years. We are informed that the issues are identical in all the appeals and none of the issues would occupy too much time of the Commissioner. Under the circumstances, we direct the Appellate Commissioner to decide and dispose of these appeals latest by 31st July, 2013. Till the same are decided, there shall be no recovery of the demand confirmed by the Adjudicating Authority. With the above directions, the petition is disposed of.