OIL INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Grievance in this petition is that appeal of the petitioner before the Custom, Excise and Service Tax Appellate Tribunal, Kolkata under Section 35 of the Central Excise Act, 1944 and stay application along with the said appeal is not been taken up on account of non-availability of the Division Bench of the Tribunal and in the meanwhile the demand of excise duties is being enforced. Since there is a statutory remedy of appeal, the said provision cannot be rendered futile by recovery till hearing of stay application by Tribunal when the petitioner has already taken necessary steps and delay in hearing is for reasons beyond the control of the petitioner. The petitioner being Central Govt. Undertaking has no intention to avoid payment and bona fide intention is to avail statutory remedy. Having regard to the facts and circumstances of the case, we direct that demand against the petitioner may not be enforced till orders are passed by the Tribunal on the stay application. Such orders may be passed by the Tribunal as early as possible

(2.) The writ petitions are disposed of accordingly.