2019 (8) TMI 83

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....alf of both the respondents, are before this Court. 2.A communication from respondent No.1, being communication dated 17.05.2018, bearing reference No.O.C.215/2019 (hereinafter 'impugned communication' for brevity), has been called in question in the instant writ petition. 3.Short points shorn of details, particulars and elaborations or in other words, factual matrix in a nutshell which is imperative for appreciating this order are to the effect that, writ petitioner had set law in motion under 'Central Excise Act, 1944' ('CE Act' for brevity) for the period between February 2013 and April 2016 and five original orders came to be passed. Against these five original orders, admittedly, statutory appeals to the C....

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.... and the same reads as follows : '20.2 Recovery during pendency of litigation: Board has issued two circulars on the subject vide Circular No.984/08/2014-CX, dated 16.09.2014 [2014 (307) E.L.T. (T47)] and Circular No. 1035/23/2016-CX, dated 04.07.2016 [2016 (337) E.L.T. (T25)]. (i) Sub-Section (iii) of Section 35F of the Central Excise Act, 1944 and section 129E of the Customs Act, 1962 stipulate payment of 10% of the duty or penalty payable in pursuance of the decision or order being appealed against i.e. the order of Commissioner (Appeals). In the event of appeal against the order of Commissioner (Appeals) before the Tribunal, 10% is to be paid on the amount on duty demanded or penalty imposed by the Commissioner (Ap....

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....on submits that, despite the aforesaid order, there is also reference to a 'Statement of Demand' dated 04.07.2018 ['SOD' for brevity]. 9.As the SOD dated 04.07.2018 bearing reference No.06/2018-CE(ADC) has been referred to separately, but in conjunction with five orders in original, there is lack of clarity as to whether this SOD refers to these five orders in original or is independent of the same. Relevant paragraph in the impugned communication is paragraph 3 and the same reads as follows : '3.As directed by the Commissioner (Appeals) in the above mentioned five OIAs (47/2018, 48/2018, 49/2018, 50/2018 and 51/2018 all dated 08.03.2019) and also for the SOD SI.No.06/2018-CE (ADC), dated 04.07.2018 all the n....