Ultratech Cement Limited v. Additional Commissioner of Central
2012-03-21
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment 1. Heard the learned counsel appearing for the petitioner and the learned counsel on behalf of the respondents. 2. This Writ Petition has been filed challenging the order of the second respondent, dated 24.02.2012, made in the stay application filed in the appeal, in A.No.119/2011-TRY(CE), pending on the file of the second respondent. 3. By the impugned order, dated 24.02.2012, the petitioner has been directed to pre-deposit a sum of Rs.15,32,499/-, towards 50% of the demand of Cenvat Credit, confirmed by the lower authority, and Rs.15,32,499/-, towards 50% of the penalty imposed, under Section 11AC of the Central Excise Act, 1944, by 23.03.2012 and to report compliance of the same, on or before 29.03.2012. 4. The main contention of the learned counsel for the petitioner is that the petitioner would face undue hardships, if the directions issued by the second respondent, in the impugned order, dated 24.02.2012,is to be complied with, by the petitioner. Therefore, the learned counsel appearing on behalf of the petitioner had submitted that it would be appropriate, if this Court is pleased to direct the second respondent to hear the appeal, in A.No.119/2011-Try (CE), and dispose of the same, on merits and in accordance with law, within a specified period. On the petitioner making a pre-deposit of a sum of Rs.6,00,000/-, within a period of two weeks from today, in compliance of the impugned order of the second respondent, dated 24.02.2012. 5. Per contra, the learned counsel appearing on behalf of the respondents had submitted that the petitioner may be directed to deposit a sum of Rs.10,00,000/-, in compliance of the impugned order passed by the second respondent, on 24.02.2012. 6. In view of the above, the petitioner is directed to deposit a sum of Rs.10,00,000/-, pursuant to the impugned order, passed by the second respondent, dated 24.02.2012, within a period of two weeks from today. On such deposit being made, the Order-in-Original No. 07-2011-CE, dated 25.05.2011, passed by the Additional Commissioner of Central Excise, shall be stayed, till the disposal of the appeal, in A.No. 119/2011-Try (CE). On the petitioner complying with the said condition, the second respondent shall hear and dispose of the appeal, in A.No.119/2011-Try (CE), on merits and in accordance with law, as expeditiously as possible. The impugned order of the second respondent, dated 24.02.2012, shall stand modified accordingly. 7. The Writ Petition is ordered accordingly. No costs.
On the petitioner complying with the said condition, the second respondent shall hear and dispose of the appeal, in A.No.119/2011-Try (CE), on merits and in accordance with law, as expeditiously as possible. The impugned order of the second respondent, dated 24.02.2012, shall stand modified accordingly. 7. The Writ Petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.