Commissioner,Central Excise vs. M/S.Hindalco Industries LTD.
Held
The High Court held that it was not inclined to interfere with the interlocutory order of stay granted by the CESTAT, given that the order was over seven years old. The Court's reasoning was based on the significant delay and the interlocutory nature of the order. The ratio decidendi is that High Courts may refrain from interfering with old interlocutory orders, especially when the primary appellate authority (CESTAT) has the power to decide the main appeal. The operative direction was to request the CESTAT to dispose of the main appeal, Excise Appeal No.71439 of 2013, within a period of six months from the date of production of the certified copy of the High Court's order. No issues were expressly left undecided.
Facts
The appeal before the High Court of Orissa at Cuttack was filed by the Commissioner, Central Excise, Customs & Service Tax, Rourkela (Appellant) against an interlocutory order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), East Regional Bench, Kolkata. The CESTAT had granted a stay order more than seven years prior to the High Court's hearing. The respondent in the appeal was M/s. Hindalco Industries Ltd. The High Court noted that the appeal was significantly delayed due to the interlocutory nature of the order under challenge.
Key Issues
The primary issue before the High Court was whether to interfere with an interlocutory order of stay granted by the CESTAT over seven years prior to the hearing. The Appellant, represented by Mr. R.S. Chimanka, Sr. Standing Counsel, GST & CX, likely sought to challenge the CESTAT's order. The Respondent, M/s. Hindalco Industries Ltd., was represented by 'None'. The Court did not explicitly frame the issue as a question of law or mixed law and fact, nor did it name specific provisions of the GST or other relevant acts that were the subject of argument. The judgment does not record any specific arguments made by either side regarding the merits of the CESTAT's stay order.
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Cause title — parties, addresses and appearances
ORDER 01.12.2022
1. The present appeal is directed against an interlocutory order of the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata (CESTAT) granting stay more than seven years ago. This Court is, therefore, not inclined to interfere at this stage. However, the CESTAT is requested to dispose of the main appeal, i.e., Excise Appeal No.71439 of 2013 within a period of six months from the date of production of the certified copy of this order.
The OTAPL is, accordingly, disposed of.
A certified copy of this order be sent to the CESTAT, East Regional Bench, Kolkata by the Registry forthwith.
The judgment continues below.
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