IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929 W.P.(C).No. 3598 of 2008(C) --------------------------------- PETITIONER: -------------- M/S.ARUNS COLOR COMPLEX, M.G.ROAD, KOCHI-16, ERNAKULAM. REPRESENTED BY ITS PROPRIETOR, E.M.PURUSHOTHAMAN, S/O.LATE MANI, AGED 67 YEARS, ANUGHRAHA, R.S.A.C.ROAD, VYTTILA, KOCHI-19. BY ADV. SRI.C.A.CHACKO RESPONDENTS: ----------------- 1. THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX (APPEALS), C.R.BUILDING, I.S.PRESS ROAD, KOCHI-18. 2. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX DIVISION, KOCHI-17. ADDL. 3RD RESPONDENT: 3. THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTHERN BENCH, BANGALORE (IMPLEADED AS PER ORDER ON I.A.No.1906/08 DATED 11.2.2008) BY ADV. SRI.P. PARAMESWARAN NAIR, ASST. SG OF INDIA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2008, ALONG WITH 3601 OF 2008 AND 3494 OF 2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = == = = W.P.(C) Nos.3598, 3494 & 3601 OF 2008 = = = = = = = = = = = = = = = = = = = Dated this the 11th February, 2008 J U D G M E N T In W.P.(C) No. 3494 of 2008, against Exts. P2 and P3 orders, appeals were filed and were rejected by Exts. P4 and P5. Further appeals were filed to the additional 3rd respondent and Exts. P6 and P7 are the appeals. Along with the appeals, petitioner has filed Exts. P8 and P9 stay petitions also. 2. In so far as W.P.(C) Nos. 3598 and 3601 of 2008 are concerned, Exts. P1 and P2 are the orders against which the appeals filed were rejected by Exts. P3 and P4 orders in these cases. Petitioner further carried the matter in appeal to the additional 3rd respondent by filing Exts. P5 and P6 along with Exts. P7 and P8 stay petitions. 3. In all the three cases, the additional 3rd respondent has not considered the stay petition filed and in the meanwhile apprehending initiation of recovery steps these writ petitions have been filed. 4. Having regard to the pendency of the appeals and the stay petitions before the additional 3rd respondent I do not think it necessary that this Court should examine the contentions on its W.P.(C) Nos.3494, 3598 & 3601/08 - 2 - merits. Since the petitioner apprehends that during the pendency of the appeals recovery proceedings are being initiated by the respondents, it is only proper to direct the additional 3rd respondent to consider and pass orders on Exts. P8 and P9 stay petitions filed along with Exts. P6 and P7 in W.P.(C) No. 3494/08 and Exts. P7 and P8 stay petitions filed along with Exts. P5 and P6 appeals, mentioned in W.P.(C) Nos. 3598 & 3601of 2008. 5. I direct that the additional 3rd respondent shall consider and pass orders on the stay petitions mentioned above as expeditiously as possible, at any rate within six weeks of production of a copy of this judgment. 6. In the meanwhile further proceedings for recovery of the amounts due in terms of Exts. P2 and P3 orders in W.P.(C) No. 3494/08 and Exts. P1 and P2 orders in W.P.(C) Nos. 3598 & 3601/08 shall be kept in abeyance for a period of 8 weeks. Writ petitions are disposed of as above. Petitioner shall produce a copy of this judgment before the additional 3rd respondent for compliance. ANTONY DOMINIC JUDGE jan/-