Statutory appeal versus special leave petitions: dispute over proper appellate route, SLPs disposed with one-month appeal window The dominant issue was maintainability of the SLPs in view of an efficacious statutory appellate remedy. The SC held that where a statutory appeal is ...
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Statutory appeal versus special leave petitions: dispute over proper appellate route, SLPs disposed with one-month appeal window
The dominant issue was maintainability of the SLPs in view of an efficacious statutory appellate remedy. The SC held that where a statutory appeal is available and the petitioners are willing to pursue it, the matter should be relegated to that remedy; accordingly, the SLPs were disposed of with liberty to file the statutory appeal within one month, and if filed within that period, the Tribunal was directed not to raise limitation in respect of the appeal.
Issues involved: Liberty granted by High Court for alternative appellate remedy, delay in filing statutory appeal before CESTAT.
The Supreme Court, in the present case, heard submissions from the counsel representing the petitioner(s) regarding the liberty granted by the High Court to avail the alternative appellate remedy. The learned senior counsel for the petitioners expressed willingness to avail of the said remedy, citing several judgments/orders of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) in favor of the assessee for the same transaction. The counsel highlighted that the impugned order by the adjudicating Authority was passed on a specific date, and the petitioners intend to file the appellate statutory remedy within a specified timeframe to avoid any delay objections from CESTAT in case of an appeal. The submission made by the learned senior counsel was duly recorded by the Court.
As a result of the submissions made by the counsel and considering the circumstances of the case, the Supreme Court disposed of the special leave petitions. The Court granted liberty to the petitioners to file the statutory appeal within one month from the date of the order. It was explicitly mentioned that if the petitioners file an appeal within the stipulated timeframe, CESTAT should not raise the issue of limitation concerning the filing of the appeal. Additionally, any pending application was deemed disposed of by the Court as part of this order.
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