CWP No.877 of 2013 & other connected matters 1

IN THE HIGH COURT FOR THE STATES OF PUNJAB AND

HARAYANA AT CHANDIGARH

CWP No. 877 of 2013

Date of Decision: 26.02.2013

M/s PML Industries Limited

….Petitioner

Versus

Commissioner of Central Excise & another

….Respondents

CORAM:

HON’BLE MR. JUSTICE HEMANT GUPTA

HON’BLE MS. JUSTICE RITU BAHRI

1. Whether Reporters of local papers may be allowed to see the judgment?

2. To be referred to the Reporters or not?

3. Whether the judgment should be reported in the Digest?

Present:

Mr. Jagmohan Bansal, Advocate, for the petitioner.

Mr. Kamal Sehgal, Advocate, for the respondents.

HEMANT GUPTA, J.

1.

This order shall dispose of the afore-mentioned writ petition

along with other writ petitions mentioned in the foot note of this order in

respect of the provisions of Section 35C(2A) of the Central Excise Act, 1944

(for short ‘the Act’), whereby an order of waiver of pre-deposit of duty

passed by the Tribunal stands vacated after expiry of 180 days, if the appeal

is not decided in terms of the provisions inserted by Section 140 of the

Finance Act, 2002