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High Court Of Rajasthan
Judgename : RAJESH BALIA,R.P.VYAS
TECHNIQUE DIABRASSIVE (INDIA) LTD. - Appellant
Versus
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CESTAT - Respondent
CIVIL WRIT PETITION 2413 Of 2006
Decided On : 05/10/2006
Central Excise - Recovery of Demand - The court upheld the order of the Central Excise and Services Tax Appellate Tribunal, which granted partial relief to the petitioner by directing them to deposit 15 lacs of the demand and stayed further penalty proceedings. The court found the tribunal's order to be well reasoned and declined to interfere with it.
Fact of the Case:
The petitioner challenged the order passed by the Central Excise and Services Tax Appellate Tribunal, seeking a stay on the recovery of demand created by the Excise commissioner during the pendency of the appeal.
Finding of the Court:
The court upheld the tribunal's order, finding it well reasoned and declining to entertain the petitioner's contentions on the merits of the appeal at that stage.
Issues: Challenge to order for staying recovery of demand, contention on merits of the appeal
Ratio Decidendi: The court found the tribunal's order to be well reasoned and declined to interfere with it, stating that the merits of the appeal were a matter for consideration by the tribunal.
Final Decision: The petition was dismissed.
( 1 ) WE have heard learned counsel for the petitioner. The petitioner has challenged the order passed by the Central Excise and Services Tax Appellate Tribunal on application moved by the petitioner for staying the recovery of demand created by the Excise commissioner during the pendency of the appeal. The tribunal after taking into consideration the contention of the assessee that the demand was created by proceeding ex-parte without giving an adequate opportunity and referring the admission made by the company, granted partial relief by directing the petitioner to deposit 15 lacs of such demand and on payment, the further penalty proceedings was stayed.
( 2 ) WE are of the opinion that the order being well reasoned, does not call for any interference. The contention of the learned counsel for the petitioner on merits of the appeal cannot be entertained at this stage by us, and that is a matter for consideration by tribunal. The petition is hereby dismissed.
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