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PJ/Case law/2013-14/1913

Tribunal should give priority to hearings of stay application instead of giving long dates.

Case:- NEOTECH RUBBER PRODUCTS VS. CESTAT, BANGALORE
 
Citation:- 2013 (295) E.L.T. 498 (A.P.)

Brief Facts:- The application filed by the petitioner was listed on 12-1-2012 and it was not taken up on that day but adjourned to 4-4-2012 by CESTAT. In the meanwhile, tak­ing advantage of the long date given by the Tribunal, the Superintendent of Cus­toms, Central Excise and Service Tax, Hyderabad, issued a letter to the petitioner demanding the amount due vide Order-in-Original/order under appeal.
 
Reasoning of Judgment:-  The High Court heard the matter and surprised that the Tribunal, gives a very low priority to applications for waiver of pre-deposit. In High Court’s opinion, this is nothing short of arm-twisting the petitioner. On one hand, the application for pre-deposit was not taken up for no fault of the petitioner, and on the other hand, the Revenue takes steps to recover the amount, if necessary through coercive methods. This certainly cannot be appreciated.
In High Court’s opinion, the Tribunal should give priority to hear applications for waiver of deposit instead of giving such long dates and putting the litigant to inconvenience and also burdening the Courts with petitions that can easily be avoided.
 
Having said so, the High Courthave no option but to stay the operation of the demand dated 1-2-2012 until the Tribunal takes up the application for waiver of pre-deposit. Learned Standing Counsel for the Revenue to take instructions in thematter.
 
Decision:- Stay granted
 
Comment:- The essence of this case is that practically it is observed that the Tribunal gives a very low priority to application for waiver of pre-deposit. As the recovery proceedings are being initiated if the stay applications if not disposed timely, the Tribunal should give priority to hear applications for waiver of deposit instead of giving such long dates and putting the litigant to inconvenience and also burdening the High Courts with petitions that can easily be avoided.
 
 
 
 
 

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