M/S.Rohit Ferro Tech vs. Union Of INDIA
Held
The Court noted the written instructions from the Department stating that the CESTAT, Kolkata is functioning and hearing cases daily. Consequently, the Court directed that the Petitioner's appeal (E/243 of 29th April, 2011) along with the stay petition (SP-332/2011) be listed before the CESTAT, Kolkata for directions on December 15, 2021. The CESTAT was requested to take up the appeal for final disposal as expeditiously as possible, preferably within six months from the date of production of the order. The interim order passed by the High Court was extended up to December 15, 2021, and thereafter would be subject to the orders of the CESTAT. The writ petition was disposed of in terms of these directions. No specific amount in dispute was mentioned.
Facts
The petitioner, M/s. Rohit Ferro Tech Limited, filed a writ petition before the High Court of Orissa at Cuttack. The petitioner had filed an appeal (E/243 of 29th April, 2011) along with a stay petition (SP-332/2011) before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata. The petitioner sought directions from the High Court regarding the listing and disposal of their appeal. The Department, through written instructions from the Assistant Commissioner, GST & Central Excise Commissionerate, Bhubaneswar, informed the Court that CESTAT, Kolkata is functioning and hearing cases daily. The High Court noted that its interim order would remain extended until December 15, 2021.
Key Issues
1. Whether the CESTAT, Kolkata is functioning and capable of hearing appeals on a daily basis, as contended by the Revenue. 2. Whether the Petitioner's appeal before the CESTAT should be listed for directions and expeditious disposal. The Petitioner, M/s. Rohit Ferro Tech Limited, sought directions from the High Court for the listing and disposal of their pending appeal before the CESTAT, Kolkata. The Revenue, represented by the Assistant Commissioner, GST & Central Excise Commissionerate, Bhubaneswar, submitted written instructions confirming that the CESTAT, Kolkata is functional and actively hearing cases. The Revenue's contention was that the CESTAT was operational and capable of adjudicating the appeal. The Petitioner relied on the need for the High Court's intervention to ensure their appeal was taken up for hearing.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 16.11.2021
1. Learned counsel appearing for the Department has handed over a copy of the written instructions from the Assistant Commissioner, GST & Central Excise Commissionerate, Bhubaneswar to the effect that “CESTAT, Kolkata is functioning and members are hearing the cases on a daily basis, which can also be ascertained from daily causelists published in the CESTAT’S website.” The said copy of instructions is taken on record.
In that view of the matter, it is directed that the Petitioner’s appeal being E/243 of 29th April, 2011 along with Stay Petition No.SP-332/2011 shall be listed before the CESTAT, Kolkata for directions on 15th December, 2021, on which date the Petitioner will appear through co
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