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2014 DIGILAW 726 (GAU)

CHAMONG TEA CO. LIMITED v. UNION OF INDIA

2014-07-22

A.M.SAPRE, N.CHAUDHURY

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Judgment A.M. Sapre, J. Heard Mr. O.P. Bhati, learned counsel for the petitioner and Mr. R. Dubey, learned Standing Counsel, Central Excise, appearing for the respondents. By filing this writ petition under Article 226/227 of the Constitution of India the petitioner has prayed for grant of following relief to them by the respondent (Central Excise Department). “It is, therefore, prayed that Your Lordships may be pleased to issue a Rule calling upon the respondents to show cause as to why the respondents should not be directed to refund the excise Duty of Rs.l1,44,77,704/- including interest thereon upto 28.05.2012 and subsequent accrued interest thereon.” It was stated at the bar that one appeal filed by the Commissioner of Central Excise & Service Tax, Guwahati being Excise Appeal No.650/09 arising out of order in Appeal No.08/DB/CE(A)/GHY/09 dated 10.08.2009 passed by the Commissioner of Customs & Central Excise (Appeals) is pending decision before the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata. It is not in dispute that the said appeal is filed by the Commissioner of Central Excise and Service Tax against the present petitioner in which stay petition made by the Commissioner was rejected by the Tribunal order dated 14.12.2011 (Annexure-D to the writ petition). Be that as it may, in our considered opinion, since any decision that may be rendered in the said excise appeal may have bearing over the relief sought by the petitioner in this writ petition and hence without expressing any opinion on the merits and demerits of the claim made by the petitioner in this writ petition, we consider it just and proper to request the Tribunal to ensure expeditious disposal of the appeal being Excise Appeal No.650/2009 on its merit and depending upon the decision that may be eventually rendered, the petitioner can seek recovery for the claim by them in this writ petition. We, therefore, request the Tribunal to decide the Excise Appeal No.650/2009 preferably within a period of six months from the date of production of this order as an outer limit in accordance with law. It is with this observation and direction and liberty the petition stands accordingly disposed of without expressing any opinion on the merits and demerits of the claim made by the petitioner. No cost.