2012 (3) TMI 405 - HC - Central Excise

Bombay HC grants waiver, adjourns matter for 2 weeks, imposes stay on interest penalty.

The Bombay HC granted the respondent's waiver request and adjourned the matter for a hearing in 2 weeks with a stay on enforcing interest on penalty. - ... Time-bar for recovery of excise duty for non-fulfilment of condition - applicability of the proviso to Section 11A - limitation on demands - penalty under Section 11AC of the Central Excise ActTime-bar for recovery of excise duty for non-fulfilment of condition - Question of law on whether there is any time-limit for recovery of duty for non-fulfilment of condition was admitted for consideration. - HELD THAT: - The High Court has framed and admitted the question whether the Appellate Tribunal was correct in holding that there is no time-limit for recovery of duty where a condition imposed by the Board is not fulfilled. No determination on the merits of the question has been made in this order; the matter is listed for hearing and will be adjudicated at that hearing.Framed and admitted for hearing; no adjudication in this order.Applicability of the proviso to Section 11A - limitation on demands - Question of law on whether the proviso to Section 11A applies to the demand arising from the show cause notice dated 8-11-2006 was admitted for consideration. - HELD THAT: - The High Court has framed and admitted the question whether the proviso to Section 11A bars the demand made pursuant to the show cause notice dated 8-11-2006. The order does not decide the applicability of the proviso; it confines itself to admitting the question for hearing and defers substantive determination to the hearing.Framed and admitted for hearing; no adjudication in this order.Penalty under Section 11AC of the Central Excise Act - Question of law on whether the Tribunal was justified in sustaining the penalty under Section 11AC was admitted for consideration. - HELD THAT: - The High Court has framed and admitted the question whether the Tribunal was justified in upholding the penalty under Section 11AC. The order contains no substantive ruling on the correctness of the Tribunal's decision; the point is reserved for hearing and final adjudication.Framed and admitted for hearing; no adjudication in this order.Final Conclusion: The High Court has admitted the three reframed questions of law for hearing; no issue is decided on the merits in this order. The matter is listed after two weeks and the enforcement of interest on the penalty is stayed until then. The Bombay High Court heard a case involving time-limit for recovery of duty, applicability of Section 11A proviso, and penalty under Section 11AC of the Central Excise Act, 1944. The respondent waived service, and the matter was adjourned for hearing in 2 weeks with a stay on enforcing interest on penalty.