2012 (9) TMI 497 - HC - Central Excise

Court orders 3rd respondent to expedite appeal hearing and consider petition Exhibit P4 within two months.

The court directed the 3rd respondent to expedite the appeal hearing and consider petition Exhibit P4 within two months. - TMI Expeditious disposal of statutory appeals - interim relief from deposit of duty and penalty during pendency of appeal - abeyance of implementation pending appellate decisionExpeditious disposal of statutory appeals - Direction to the appellate authority to expedite hearing of the appeal filed by the petitioner. - HELD THAT: - The Court noted that the appeal (Exhibit P3) has been pending since October 2011 and directed the 3rd respondent to expedite the hearing. The writ petition seeking a direction for early disposal of the appeal was disposed of by instructing the 3rd respondent to hear the matter without undue delay and to proceed with consideration of the appeal promptly. The order reflects the Court's intervention to ensure timely adjudication of the statutory appeal lodged by the petitioner. [Paras 4]The 3rd respondent is directed to expedite the hearing of the appeal.Interim relief from deposit of duty and penalty during pendency of appeal - abeyance of implementation pending appellate decision - Consideration of the petition for interim dispensation from deposit of duty and penalty and suspension of implementation steps pending decision on that petition. - HELD THAT: - The petitioner had filed Exhibit P4 seeking an interim order dispensing with deposit of duty and penalty during the pendency of the appeal. The Court ordered that Exhibit P4 be considered after hearing the petitioner within two months from the date of the order. Meanwhile, any steps for implementing the impugned orders shall be kept in abeyance until orders are passed on Exhibit P4. The Court observed that coercive proceedings had not been initiated by the Department, and accordingly directed temporary suspension of implementation to preserve the petitioner's position pending adjudication of the interim application. [Paras 4]Exhibit P4 shall be considered after hearing the petitioner within two months, and steps for implementing the orders shall be kept in abeyance until orders are passed on Exhibit P4.Final Conclusion: Writ petition disposed of by directing the appellate authority to expedite hearing of the pending appeal and to consider the petition for interim dispensation from deposit within two months; implementation steps stayed in abeyance pending the said consideration. The petitioner sought direction for the 3rd respondent to consider and pass orders on appeal Exhibit P3 and petition Exhibit P4 within a specific timeframe. The court directed the 3rd respondent to expedite the appeal hearing and consider petition Exhibit P4 within two months.