2002 (2) TMI 120 - HC - Central Excise

Dismissed writ petition challenging tax liability order, petitioner to deposit Rs. 2 crores pending appeal

The High Court of Andhra Pradesh dismissed the writ petition filed by A.P. Paper Mills Limited challenging a tax liability order. The petitioner was ... Stay petition - deposit as condition for grant of stay - opportunity of hearing - judicial review of appellate authority's orderStay petition - deposit as condition for grant of stay - judicial review of appellate authority's order - opportunity of hearing - Validity of the Appellate Authority's order in Stay Petition No. 67/2001 (V)-C.E., directing deposit as condition for stay and whether the writ court should interfere - HELD THAT: - The Division Bench considered the contention that the Appellate Authority had earlier rejected the stay petition without affording an opportunity and that, on remand, the Authority again imposed a condition of deposit without properly applying its mind. The Court observed that after the writ Court set aside the earlier order, the Appellate Authority passed a detailed order on 10-12-2001 on the basis of the petitioner's submissions. The Bench examined the impugned order and noted that the Appellate Authority had reiterated its view and furnished detailed reasons. On that basis the High Court concluded it was not persuaded to interfere with the order. Nonetheless, the Court exercised its supervisory jurisdiction to afford a limited, time-bound remedy: it allowed the petitioner one month to make the deposit as directed and required the Appellate Authority to dispose of the appeal within one month thereafter, after giving the petitioner necessary opportunity to be heard. [Paras 4, 5, 6, 7]Writ petition dismissed; petitioner granted one month to deposit the amount ordered by the Appellate Authority and the Appellate Authority directed to dispose of the appeal within one month thereafter after giving necessary opportunity to the petitioner.Final Conclusion: The High Court declined to interfere with the Appellate Authority's decision imposing a deposit as condition for stay, dismissed the writ petition, granted one month to the petitioner to make the deposit, and directed the Appellate Authority to dispose of the appeal within one month after such deposit while affording the petitioner an opportunity of hearing. The High Court of Andhra Pradesh dismissed the writ petition filed by A.P. Paper Mills Limited against an order related to tax liability. The Appellate Authority directed the petitioner to deposit Rs. 2 crores pending appeal, and the court granted one month for the deposit and for the appeal to be disposed of.