LAWS(CE)-2005-6-286

DXN HERBAL MANUFACTURING (INDIA) Vs. CCE

Decided On June 23, 2005
Dxn Herbal Manufacturing (India) Appellant
V/S
CCE Respondents

JUDGEMENT

(1.) This matter which does not figure in today's hearing list is being mentioned by the appellant's Counsel. Their Appeal No. E/365/2005 against the Order -in -Original No. 4/2005 dated 23 -2 -2005 of the Commissioner of Central Excise, Pondicherry is before the Tribunal. They received the impugned order on 12 -4 -2005 and filed the appeal on 18 -5 -2005. The statute gives a period of 3 months for filing appeal, which period will expire only on 12 -7 -2005. The Deputy Commissioner of Central Excise, Division -II, Pondicherry has impatiently issued a letter dated 17 -6 -2005 to the appellant's bankers seeking to enforce a bank guarantee dated 14 -8 -2002 against the appellants for the purpose of recovering the dues adjudged against them under Order -in -original No. 4/2005 ibid. This action of the Deputy Commissioner is premature and cannot be countenanced. The prayer made by the Counsel for a stay of operation of the Deputy Commissioner's latest proceedings has to be acceded to for the ends of justice. The amount of duty demanded under the above Order -in -original is over Rs. two crores, coming within the jurisdiction of the two -Member Bench. But there is no such Bench right now to deal with the matter. This circumstance should not prejudice the aggrieved party. In the circumstances, following the precedent in ARS Metals Ltd. v. CCE, Chennai - 2004 (174) E.L.T. 74 (Tri. -Chennai), I am inclined to step in for granting an interim relief to the appellants under Rule 41 of the CESTAT (Procedure) Rules, 1982 till the regular Bench gets seized of the matter. Accordingly, after hearing ld. DR and taking into account the above circumstances, I grant stay of the Deputy Commissioner's proceedings for enforcement of the bank guarantee until further orders. The application for early hearing of the regular stay application may be posted before the Division Bench as soon as that Bench is available. Order by dasti.