UMASHANKAR SOMANI INDUSTRIAL TEXTILES Vs. UNION OF INDIA

JUDGEMENT

(1.) APPELLANT is resisting recovery of Central Excise Duty on the plea that it was not leviable under the relevant provisions of the Central Excise Act. He filed an appeal before the Commissioner (Appeals) and also prayed for exemption from the pre-deposit under Section 35f of the Act. His prayer was, however, rejected and dismissal of his appeal threatened. He felt aggrieved and filed W. P. No. 689/ 97 which was disposed of by order dated 15. 12. 97 requiring the Commissioner (Appeals) to hear his appeal on merits and yet leaving him free to recover the pre-deposit amount.

(2.) APPELLANT has filed this appeal assailing the writ Court's order on the ground that it had granted an exemption on the one hand and taken it away from the other by ordering recovery.

(3.) AT this stage it came out that the Revenue had already detained some goods of the appellant in lieu of the due pre-deposit that was to be made under Section 35f of the Act. Upon this learned Standing Counsel for the Revenue Mr. Nema was summoned and apprised of the matter and on consideration it was deemed fit to dispose off this appeal by the following consent order in the light of detention of the goods of appellant by revenue:-Commissioner (Appeals) shall consider and dispose off Appellant's appeal challenging the assessment of levy of Central Excise duty within two months from the date of receipt of this order. The goods detained from the appellant, shall remain so till disposal of the appeal within the prescribed time and their release would depend upon the outcome of the appeal. In case of any default by the Commissioner in adhering to the prescribed time schedule for some unavoidable circumstances, to be recorded by him, appellant-assessee shall have liberty to renew his request for grant of interim relief either release of his goods or for exemption of pre-deposit, notwithstanding the impugn real orders passed by the Commissioner or the Writ Court to be treated ineffective and non-existent. The Authority shall be free to pass appropriate orders thereon uninfluenced by such orders and in accordance to the relevant provisions of law. C. C. on payment of usual charges.