The petitioner has approached this Court with the following prayers:
“i. Issue a writ of certiorari or any other writ, order or direction and thereby call for the records leading to Exhibit P5 and quash the same.
2. issue an order or direction to the 2nd respondent to hear the Exhibit P1 and pass orders to the petitioner at the earliest.
3. issue any other order this Hon'be Court may deem fit and in the interest of the justice.
2. Being aggrieved of order in-Original No.01/2012 CX (ADC) dated 30.01.2012, the petitioner has filed Ext.P1 appeal before the second respondent /Commissioner of Central Excise, which is pending consideration. The grievance of the petitioner is that without any regard to the pendency of Ext.P1 appeal, Ext.P5 notice for recovery has been issued by the third respondent/Assistant Commissioner of Central Excise. Hence this writ petition.
3. When the matter is taken up for consideration, the learned Counsel for the petitioner submits that a similar matter (i.e. W.P.(C)28356 of 2014) has been considered and disposed of by this Court vide judgment dated 29.10.2014 and seeks for a similar relief in this case as well.
4. Heard both the sides.
5. Considering the facts and circumstances, this Court finds that this writ petition can also be disposed of in terms of the judgment in W.P.(C)28356 of 2014. The relevant paragraph of the said judgment is extracted below for the purpose of convenience:
2. The learned counsel for the petitioner submits that, there is absolutely no fault or lapses on the part of the petitioner in taking appropriate steps in accordance with law and the lapses/default if at all any, is on the part of the appellate authority, for having considered and passed appropriate orders on time. It is also brought to the notice of this Court that, the concerned Circular has already been declared as 'non-est' by various High Courts including as per the decision in (rendered by the High Court of Rajasthan in D.B.Civil Writ Petition Nos.1624 of 2013 & connected cases). The learned counsel also placed reliance on the decision rendered by this Court as well, as to the scope of the said Circular.
3. Heard the learned standing counsel appearing for the 1st respondent and the standing counsel for the 6th respondent.
4. During the course of hearing it is sated that, the final hearing of the matter is already over and that orders are awaited. In the said circumstances, there will be a direction to the 2nd respondent to pass final orders on Ext.P5 appeal, in accordance with law, as expeditiously as possible, at any rate, within a period of 'two months' from the date of receipt of a copy of this judgment.
5. Coercive proceedings if any, shall be kept in abeyance till such time. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the 2nd respondent for further steps.
The writ petition is disposed of, in similar terms of the judgment in W.P.C) 28356 of 2014. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the 2nd respondent for further steps.
P.R.RAMACHANDRA MENON JUDGE lk