Orissa High Court
M/S. Geolane vs The Union Of India .... Opposite Parties on 6 January, 2025
Bench: Arindam Sinha, M.S. Sahoo
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.33226 of 2024
M/s. Geolane .... Petitioner
Infrastructures (P)
Ltd., BBSR
Represented by Adv.-
Mr. Jagabandhu Sahoo, Senior Advocate
Mrs Kajal Sahoo, Advocate
-versus-
The Union of India .... Opposite Parties
and others Represented by Adv.-
Mr. T. Satapathy, Advocate
(Senior Standing Counsel)
Mr. D. Hazra, Advocate
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA
AND
THE HON'BLE MR. JUSTICE M.S. SAHOO
ORDER
06.01.2025
WP(C) no.33226 of 2024 and I.A. no.17579 of 2024
Order No.
01. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner
and submits, by order that must be dated 19th December, 2024, his client's
application for waiver of pre-deposit was dismissed, along with the appeal
itself. He submits, his client has good grounds for interference with
adjudication order dated 26th February, 2021 made in respect of same
matter and period covered by discharge certificate duly issued to his client.
2. He relies on our judgment dated 26th September, 2024 in his
client's own case to submit, his client cannot be rendered remediless in
law. He seeks interference on contention that the order-in-original is in
respect of the same matter and time period covered by the discharge
certificate. He seeks interference, interim at this stage.
3. Mr. Satapathy, learned advocate, Senior Standing Counsel appears
on behalf of revenue and points out from order dated 8th June, 2021 made
in petitioner's yet earlier WP(C) no.12608 of 2021 that the First Division
Bench had allowed petitioner to withdraw its writ petition, to approach the
Tribunal. Petitioner on approach did not tender pre-deposit. In the
circumstances, impugned order dated 19th December, 2024 was duly made.
No interference is warranted.
4. Petitioner's contention is that also impugned order-in-original dated
26th February, 2021 is in respect of same matter and time period, covered
by discharge certificate held by it. This contention could not put up before
the Tribunal because there was rejection of his client's application for
waiver of pre-deposit. Revenue contends, petitioner had withdrawn its writ
petition for this relief and thereafter moved the Tribunal. It was pleased to
reject the application for waiver of pre-deposit as there is no provision to so
waive. As such, revenue opposes the writ petition.
5. Paragraph-2 from impugned order dated 19th December, 2024 of
the Tribunal is reproduced below.
"2. Since pre-deposit is a mandatory condition as per Section
35F of the Central Excise Act, 1944 and considering the fact
that the appellant was not granted any relief by the Hon'ble
High Court when they had approached them for the relief, we
do not see any statutory provision to waive the pre-deposit."
(emphasis supplied)
The First Division Bench by its order dated 8th June, 2021 allowed
petitioner to withdraw its writ petition, to enable it to approach the
Tribunal. It appears from said order petitioner wanted to approach also on
contention of waiver. It appears from impugned order, one of the
considerations for rejection of the application for waiver is fact that
petitioner was not granted any relief by the High Court. It is trite that the
High Court would not exercise extraordinary writ jurisdiction to waive pre-
deposit, a matter in the domain of the Tribunal. In the circumstances, the
preliminary objection is overruled. Revenue has to demonstrate that
impugned order-in-original dated 26th February, 2021 is either in respect of
a different matter or relating to a different time period.
6. Mr. Satapathy seeks two week's time to file counter. It be filed by
20th January, 2025. Petitioner may file rejoinder, to be accepted on
adjourned date upon advance copy served.
7. List on 27th January, 2025. Also impugned order-in-original dated
26th February, 2021 will remain stayed till next date of hearing.
( Arindam Sinha )
Judge
( M.S. Sahoo )
Judge
Prasant
Signed by: PRASANT KUMAR SAHOO
Designation: PERSONAL ASSISTANT
Reason: Authentication
Location: Orissa High Court
Date: 06-Jan-2025 19:14:11
