AI Structured Summary
Not yet generated for this judgment
Judgment
Manindra Mohan Shrivastava, J.
Shri Kaustav Singh, Counsel for the petitioner. Shri Maneesh Sharma, Counsel for respondents No. 1 to 3 on advance copy.
This application (M.C.C. No. 71 of 2015) has been filed by the petitioner for extension of time granted by this court vide order dated 21-8-2014 in Writ Petition (T) No. 153 of 2014.
Learned Counsel for the petitioner submits that though this Court granted protective umbrella to the petitioner for a limited period of 4 and half months in the hope that by that time the application for stay/waiver of pre-deposit would be considered and decided by the Tribunal, the case of the petitioner has not been taken up for hearing on stay since then.
As the period of 4 and half months has already expired, the appellant is apprehending coercive action by the Excise authority towards recovery of the amount under the order against which the appeal is pending before the Tribunal.
The prayer is opposed by learned Counsel for the Excise/Revenue.
This Court earlier granted protective umbrella to the petitioner with the spirit that the appellant should not be subjected to coercive process until he gets an opportunity to argue on waiver of pre-deposit.
Taking into consideration the statement made on affidavit that the application has not come up for hearing so far before the Tribunal, the interest of justice would require this Court to extend the protective umbrella to the petitioner.
In the facts and circumstances of the case and the fact that the case of the petitioner has not come up for hearing even after four months, I am inclined to grant protective umbrella to the petitioner. The respondents shall not adopt any coercive proceedings to recover the amount till disposal of the application for stay/waiver of pre-deposit before the trial Court.
It is made clear that when the application is listed for hearing, if any adjournment is sought by the petitioner or the case is adjourned for any reason attributable to the petitioner, this protective umbrella shall lose its efficacy. Accordingly, the petition is disposed of.