HINDUSTAN STEELWORKS CONSTRUCTION LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) MR. Anil Choudhary, learned counsel appearing for the petitioner submitted as follows. After the earlier writ petition being W.P. (T) No. 184/2012 was withdrawn on 30/01/2012 with liberty to the petitioner to avail remedy, whichever, is available to it in accordance with law, the petitioner moved the Tribunal, for recalling the order dated 10/09/2008 , passed by CESTAT, Kolkata and restoring the Stay Petition No. 479/2008 and Service Tax Appeal No. 126/2008. It was registered as M.A. No. 62 of 2012. The petitioner also prayed for stay of recovery proceeding by the respondents till the matter is pending before CESTAT, Kolkata. By order dated 21/02/2012, the Tribunal adjourned the matter observing that the issue is pending before the L.B. (Larger Bench). Though the prayer for stay of recovery was made, but no order was passed thereon. The petitioner has come to know that in similar situation the Tribunal had passed interim order of stay on 24/05/2010 in the case of 'Purba Medinipur Zilla Parishad'. In the judgment reported in "(2011) 3 SCC 404Electronics Corporation of India Ltd. Vrs. Union of India and Others", it has been held that the COD (Committee of Disputes) has outlived its utility. The petitioner is a public sector undertaking and is under the restructure package of the Central Government. Therefore, he submitted that till the matters are pending before Tribunal, no coercive steps be taken against the petitioner.

(2.) ON the other hand, Mr. Ratnesh Kumar, learned counsel appearing for the respondents submitted that as the Tribunal is in seisin of the matter, the stay matter should be heard by the Tribunal. He further submitted that neither the garnishee notice dated 30/03/2012 has been challenged nor any prayer has been made for stay of the same.

(3.) ON this, Mr. Choudhary, submitted that the prayer for stay of recovery includes stay of such garnishee notice. However, he submitted that the petitioner may be given liberty to pray for quashing/stay of the same before the Tribunal.