Case Law Details
Vijayanagar Sugars Pvt Ltd Vs Commissioner of Central Excise, Customs And Service Tax (CESTAT Bangalore)
These applications of M/s Wellcast Steels Ltd, M/s Vijayanagar Sugars Pvt Ltd and of Shri R Rajendra Kumar under section 35F of Central Excise Act, 1944, read with section 35C(2A) of Central Excise Act, 1944 and with rule 41 of Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982, arise in consequence of certain letters received by the applicants from jurisdictional central excise authorities requiring them to pay the confirmed demands, along with interest thereon, as well as penalties imposed in orders that are currently impugned in appeals before the Tribunal in the absence of indefinite stay of recovery ordered by the Tribunal or to the extent that stay of initial period, since expired, has not been extended beyond the initial limited period.
2. We have heard Learned Counsel for applicants and Learned Authorised Representative at length on their respective submissions.
3. It would appear that this mission for recovery of confirmed dues and penalties was prompted by the decision of the Hon’ble Supreme Court in Asian Resurfacing of Road Agency Pvt Ltd & Anr v. Central Bureau of Investigation (judgement dated 28th March 2018 in criminal appeal no. 1375-1376 of 2013] which, in the view of the said authorities, has rendered all
‘ proceedings, Civil as well as Criminal, stayed by a court of law… vacated automatically at the expiry of 6 months, rom the date of the Supreme Courts aforesaid judgement i.e. 28. 3. 2018 unless the same is extended by a speaking order’
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