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        Central Excise

        1974 (1) TMI 105 - HC - Central Excise

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        Mandamus for expeditious disposal of pending excise appeals; Section 10 CPC does not bar statutory appellate jurisdiction. A writ of mandamus was sought to compel disposal of pending excise appeals, and the court held that a statutory appellate authority performs a ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Mandamus for expeditious disposal of pending excise appeals; Section 10 CPC does not bar statutory appellate jurisdiction.

                                A writ of mandamus was sought to compel disposal of pending excise appeals, and the court held that a statutory appellate authority performs a quasi-judicial function that must be exercised expeditiously. The objection based on Section 10 of the Code of Civil Procedure was rejected because that provision governs civil suits and does not bar a statutory appellate authority from deciding appeals. The absence of complete appeal particulars was not accepted as a ground for continued delay where the pendency of the appeals was undisputed. The writ was allowed and the authority was directed to decide the appeals after the petitioner furnished the required particulars.




                                Issues: Whether a writ of mandamus should issue directing the statutory appellate authority to decide the petitioner's pending excise appeals, and whether Section 10 of the Code of Civil Procedure barred such decision.

                                Analysis: The appellate authority discharges a quasi-judicial function while deciding appeals and is expected to act expeditiously. The continued inaction on the pending appeals was held to be unjustified. The objection based on Section 10 of the Code of Civil Procedure was rejected because that provision applies to suits in civil courts and not to the exercise of appellate jurisdiction by a statutory authority. The absence of complete appeal particulars was not treated as a valid ground for further postponement where the existence of pending appeals was not disputed.

                                Conclusion: The writ petition was allowed and the authority was directed to decide the pending appeals within six weeks after the petitioner supplied the detailed particulars.


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                                ActsIncome Tax
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