Petitioner granted writ directing Tribunal to expedite waiver/stay applications. Respondents barred from coercive action.

The court granted the writ of certiorari in favor of the petitioner, directing the Tribunal to expedite the disposal of waiver/stay applications by a specified date. The respondents were barred from taking coercive action until the Tribunal's decision, and the writ petition was allowed without costs, with the closure of related miscellaneous petitions.

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Issues involved: Petition for writ of certiorari to quash orders, demand of duty and penalty, delay in Tribunal sittings, hardship to petitioners, appointment of Tribunal members, disposal of waiver/stay applications, direction to respondents, closure of miscellaneous petitions.

Analysis:
The petitioner sought a writ of certiorari to challenge orders in original passed by the Commissioner of Central Excise, demanding payment of duty and penalty based on a circular. The petitioner had filed appeals before the Customs, Excise and Service Tax Appellate Tribunal, which were pending. The superintendent of Central Excise issued an order demanding payment, prompting the petitioner to file the writ petition. The petitioner cited delay in Tribunal sittings due to lack of Members, causing hardship to them and other assessees. The learned counsel argued that the absence of proper sittings prejudiced the petitioner, leading to the filing of the writ petition.

The court noted the appointment of two members to the Tribunal who were hearing appeals and applications for waiver of pre-deposit or stay. Consequently, the court directed the Tribunal to dispose of the waiver/stay applications filed by the petitioner expeditiously, preferably by a specified date. The respondents were instructed not to take coercive steps until the Tribunal decided on the applications. The court ordered the writ petition in favor of the petitioner without costs and closed the connected miscellaneous petitions.

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