D A RAO Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) All these matters are identical to those which are subject matter of order of a Division Bench of this Court dated 7th July, 2014, to which, one of us (S.C. Dharmadhikari, J.) was a party. By the said order, we did nothing, but followed an earlier order of a Division Bench of this Court dated 5th May, 2014 in Central Excise Appeal (L) No. 93 of 2014 2014 (306) E.L.T. 27 (Bom.). That is an elaborate order and which holds as to why the questions, which have been termed as substantial question of law and indeed such and therefore, the appeals deserved to be admitted. The elaborate reasons also cover the grant of interim relief and in exceptional circumstances. We would have ordinarily expected the Commissioner of Central Excise, Service Tax and Customs not to precipitate in the matters and demand dues by coercive means in other CCs. Once this Court, which is competent to deal with the substantial questions of law and decide them, is seized of the matters, then, the Commissioner ought to have stayed his hands in respect of matters before him and awaited decision of this Court. That having not been done, these appeals have been circulated and identical relief has been prayed. They are also therefore, admitted and with the same directions as are contained in the earlier orders. The respondents waive notice.

(2.) The Registrar (Judicial)/Registrar, High Court, Original Side, Bombay to ensure that the original record in relation to this appeal is summoned from the Tribunal and offered for inspection of the parties. This paper book is treated sufficient for the purpose of admission of this appeal. However, the Registry must further ensure preparation of complete paper book in accordance with the Rules. The Registry in the first instance must send intimation of admission of this appeal enclosing therewith a copy of this order so as to enable the Tribunal to act accordingly.