2013 (7) TMI 922

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....ndent authorities from taking any coercive measures and/or further steps in pursuance of the aforesaid orders. 3. In a supplementary affidavit filed today the petitioner brought to the notice of this Court that an order of attachment of the movable property has already been passed. According to the petitioner the said order of attachment was passed on a day of service of the copy of the writ petition. 4. Let the said supplementary affidavit be kept with the record. 5. The learned counsel, however, disputes the aforesaid submissions. 6. From the respective submissions it appears that by an order dated June, 2010 passed by the Commissioner of Central Excise, Bolpur, the petitioner was directed to pay the penalty of Rs.....

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....that Section 35F of the Central Excise Act, 1944 provides the deposit with the adjudicating authority, the duty demanded or the penalty levied. Proviso to the said provision bestows the power on the Appellate Tribunal to dispense with such deposit subject to the condition that may be imposed keeping in mind the safeguard of the interest of the revenues. 14. According to the respondents, the imposition of 10% of the total penalty cannot be said to be unreasonable, unreal and/or onerous that it could not withstand on the legal parameters. 15. To my mind, the Appellate Tribunal should not have proceeded to decide the application in absence of the applicant being the petitioner in the instant case. The authorities at best could have....

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....pplicant and/or the petitioner. 20. This Court, therefore, feels that the justice would be sub-served if the Tribunal is directed to dispose of the said application for recalling of the said order dated 30th October, 2012 and for restoration of the appeal, which was dismissed in consequence of the said order on expeditious basis. 21. Accordingly, the Tribunal is directed to dispose of the said applications within three weeks from the date of communication of this order in accordance with law. 22. Since the order of attachment has been passed which has been communicated to the petitioner after the affirmation of the writ petition and has been brought to the notice of this Court by way of supplementary affidavit, this Court ....