High Court of Kerala directed the 3rd respondent (appellate authority) to consider the petitioner's application for condonation of delay and subsequent appeal within two and three months respectively. The court stayed recovery proceedings pending consideration.
Stay on recovery of amounts due under Ext.P3 pending disposal of condonation application and appeal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
MONDAY, THE 4TH DAY OF FEBRUARY 2013/15TH MAGHA 1934
WP(C).No. 2973 of 2013 (V)
PETITIONER(S):
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E.V.ALIAS AGED 72 YEARS S/O.LATE E.P.VARKEY,EDAYATHU HOUSE,AYAVANA P.O MUVATTUPUZHA.
BY ADV. SRI.V.PHILIP MATHEW
RESPONDENT(S):
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1. STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM 695 001.
2. THE JOINT COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX COCHIN COMMISSIONERATE,I.S PRESS ROAD,KOCHI 682 018.
3. THE COMMISSIONER OF CENTRAL EXCISE (APPEALS) OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX COCHIN COMMISSIONERATE,I.S PRESS ROAD,KOCHI 682 018.
4. THE ADDITIONAL COMMISSIONER OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX COCHIN COMMISSIONERATE,I.S PRESS ROAD,KOCHI 682 018.
5. UNION OF INDIA REPRESENTED BY SECRETARY,MINISTRY OF FINANCE DEPARTMENT OF REVENUE,NEW DELHI 110 001.
6. SUPERINTENDENT OF CENTRAL EXCISE AND SERVICE TAX, VALLAMATTOM BLDG,ARAKUZHA ROAD P.O MUVATTUPUZHA 686 661.
R5 BY ADV. SRI.P.PARAMESWARAN NAIR,ASG OF INDIA R2-R6 BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC BY SR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-02-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.2973/13
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1. TRUE COPY OF THE SHOW CAUSE NOTICE DATED 19.09.08 ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P2. TRUE COPY OF THE REPLY TO SHOW CASUE NOTICE.
EXHIBIT P3. TRUE COPY OF THE ORDER DATED 7.1.2010 PASSED BY THE 3RD RESPONDENT.
EXHIBIT P4. TRUE COPY OF THE APPEAL FILED BY THE PETITIONER AGAINST EXHIBIT P3 ORDER.
EXHIBIT P5. TRUE COPY OF APPLICATION FOR STAY OF EXHIBIT P3 ORDER.
EXHIBIT P6. TURE COPY OF APPLICATION FOR CONDONING DELAY IN FILING APPEAL.
EXHIBIT P7. TRUE COPY OF NOTICE DT.2.6.10 ISSUED FROM THE OFFICE OF THE 3RD RESPONDENT.
EXHIBIT P8. TRUE COPY OF NOTICE DT.10.9.12 ISSUED FROM THE OFFICE OF THE 3RD RESPONDENT.
EXHIBIT P9. TRUE COPY OF NOTICE DT.13.9.12 ISSUED FROM THE OFFICE OF THE 3RD RESPONDENT.
EXHIBIT P10.TRUE COPY OF NOTICE DT. 11.1.2013 ISSUED FROM THE 6TH RESPONDENT.
//True Copy//
PA to Judge
Rp
ANTONY DOMINIC, J. ================ W.P.(C) NO. 2973 OF 2013
===================
Dated this the 4th day of February, 2013
J U D G M E N T
Heard the learned counsel for the petitioner, learned Government Pleader appearing for the 1st respondent and the learned standing counsel appearing for respondents 2 to 6.
WPC.No.2973/13
:2 :
Ext.P6 shall be passed as expeditiously as possible, at any rate within two months of receipt of a copy of this judgment and if delay is condoned, Ext.P4 appeal shall be disposed of at any rate within three months thereafter. It is directed that, in the meanwhile, recovery of the amounts due under Ext.P3 will stand stayed.
Writ petition is disposed of as above.
ANTONY DOMINIC, JUDGE
Rp
2 issues framed by the court
Whether to direct the appellate authority to consider the application for condonation of delay and the pending appeal.
Whether to grant a stay on recovery proceedings while the appeal and condonation application are pending.
E.V.ALIAS AGED 72 YEARS
STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES)
THE JOINT COMMISSIONER OF CENTRAL EXCISE & CUSTOMS
THE COMMISSIONER OF CENTRAL EXCISE (APPEALS)
THE ADDITIONAL COMMISSIONER
UNION OF INDIA REPRESENTED BY SECRETARY,MINISTRY OF FINANCE
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
