Delhi High Court
Ebiz.Com Pvt.Ltd & Ors. vs Central Excise, Customs And ... on 24 November, 2017
$~26
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Date of decision: 24th November, 2017
+ W.P.(C) 8210/2017 & CM APPL. 33748/2017 (Stay)
EBIZ.COM PVT.LTD & ORS. ..... Petitioners
Through : Mr. J.K. Mittal, Mr.Rajvir Singh,
Mr.Nikhil Kumar, Advocates.
versus
CENTRAL EXCISE, CUSTOMS AND SERVICE TAX
APPELLATE TRIBUNAL, DELHI ( CESTAT & ANR.)
..... Respondents
Through : Mr. Kirtiman Singh, CGSC with
Mr.Waize Ali Noor, Mr.Prateek
Dhanda, Mr.Momin Khan, Advocates
for R1 with Mr.Mohinder Singh,
Deputy Registrar, CESTAT.
Mr. Satish Aggarwala, Mr.Vineet
Sharma, Advocates for R2.
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MS. JUSTICE PRATHIBA M. SINGH
SANJIV KHANNA, J.(ORAL)
The grievance of the petitioners is that the appeal filed by them before
the Customs, Excise & Service Tax Appellate Tribunal ('CESTAT') was not
being registered and listed for hearing. The court, while issuing notice in the
present writ petition on 15th September, 2017, had sought response from the
CESTAT on the following two questions:
"(a) On what basis is an issue concerning the
jurisdiction of the CESTAT to entertain an appeal on
W.P.(C) 8210/2017 Page 1 of 3
the judicial side being referred by the Bench of the
CESTAT to the President of the CESTAT on the
administrative side?
(b) On what basis were notices issued by the CESTAT
Registry to the Petitioners herein (who have filed
separate appeals before the CESTAT) "with regard to
maintainability of the appeal in absence of mandatory
deposit" when the Petitioners assert that the sums
already deposited by them with the Department is in
excess of 7.5% of the demanded sum?
2. Respondent no.1- CESTAT, has filed an affidavit through its
Registrar. It is stated by the respondent that the matter was listed on the
judicial side, when the two members' Bench had referred the matter to the
President on the question of jurisdiction.
3. The explanation is also being given in view of the order passed by the
Allahabad High Court dated 20th August, 2015, a copy of which has been
enclosed as 'Annexure-B'.
4. The second issue relates to pre-deposit. On the said aspect, it is stated
in the affidavit that the aforesaid noting was issued inadvertently by the
Registry of the Tribunal. A prayer is made that the said mistake may be
condoned.
5. Anxiety of the petitioners for hearing and disposal of their appeal
expeditiously can be understood especially when the pre-deposits made are
substantial. There would be other similarly situated assesses. It is obvious
that the appeals should be listed on the judicial side, even if, there is an issue
or debate with regard to the territorial jurisdiction of the Tribunal. Such matters
W.P.(C) 8210/2017 Page 2 of 3
cannot be decided on the Administrative side, by the Registry of the CESTAT,
even when it is of the opinion that the appellants have not approached the right
or correct Bench of the Tribunal having territorial jurisdiction.
6. Counsel for the petitioner has submitted that on four occasions,
applications were made for inspection of files and on one pretext or another,
the inspection of the file was not granted. The issue is to be resolved on the
administrative side. Adequate mechanism should be there to deal with such
complaints.
7. Mr. Mittal, during the course of hearing has accepted and stated that
practice directions have been issued with regard to the removal of objections
by the Registry, listing of matters, inspection, furnishing of certified copies
etc. Mr. Mittal states that these directions are not being complied with. This
aspect would also be examined and appropriate administrative orders can be
issued.
8. The appeals filed by the petitioners, which is still awaiting registration
in the Registry of the Tribunal would be registered as per Rules, for hearing,
within two weeks from today and the date of hearing would be
communicated to the learned counsel for the petitioners.
9. The present writ petition is disposed of in the above terms.
SANJIV KHANNA, J.
PRATHIBA M. SINGH, J.
NOVEMBER 24, 2017/j/R
