Case Law Details
Dhampur Sugar Mills Ltd Vs Commissioner Of Customs And Central Excise (Allahabad High Court)
Allahabad High Court heard learned counsel for parties and having perused the record, prima facie, it cannot be disputed that the issue on which adjudication was sought to be made and the issue that has been adjudicated appear to be different. Insofar as the issue on merits had not been opened in the show cause notice, prima facie case is made out for grant of interim protection.
As to the objection as to further delay that may be caused, the same may be taken care of by providing for expeditious disposal of the appeal itself.
Accordingly, the order dated 29.10.2010 is set aside. The present appeal is disposed of with the observation that the Tribunal shall make best efforts to hear and decide the above appeal within a period of three months. The assessee undertakes to cooperate in the same such that the appeal proceeding may be concluded in a time bound manner. For a period of three months or till the disposal of the appeal, whichever is earlier, coercive measures may remain stayed subject to the disputed amount of CENVAT credit being secured by the appellant by maintaining credit entries of equal amount in the Electronic Credit Ledger under the GST regime, towards satisfaction of the disputed demand.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
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