1. When the matter was called, Sri G. Sree Kumar Menon, SDR prays for adjournment on the ground that the Revenue is engaging Senior Counsel in the matter.
2. In this case, high amount of Revenue is involved and in the impugned order duty of over Rs. 3.00 crores had been demanded from M/s. VST Industries Ltd. and mandatory penalty of an equal amount of Rs. 3.00 crores had been imposed, in addition, interest under Section 11AB of the Central Excise Act had been demanded. Under the Tribunal's stay order No. 536/2000 dated 6.7.2000 full waiver of the pre-deposit had been given and in view of the heavy stakes, the matter was fixed for regular hearing on 23.10.2000.
3. We find that on 23.10.2000, the Bench noted as per the Order Sheet as under: Heard counsel fully. DR Sri S. Kannan mentions that he has just receiving instructions that the department is engaging the services of the Addl. Solicitor General of India in the matter. Memo is also filed. Hence, seeks adjournment by eight weeks.
Considered. Matter cannot be kept as part heard. To be reheard on 12.12.2000. No adjournment would be given. List the matter as No. 1 in regular matter.
On 12.12.2000, the matter came up again on which date, the Revenue again sought for adjournment. Hence, Miscellaneous order No. 567/2000 dated 12.12.2000 was passed expressing the displeasure in the Revenue seeking adjournment vide para 2 & 3 of the said order, which is reproduced herein below: 2. We notice that the matter had been adjourned substantially and the counsel for the appellants had completed the arguments. The Revenue had taken time to complete their arguments. In the meantime, the constitution of the bench has changed. However, the learned SDR submits that the department wants to engage the services of the ASG in view of the recurring liability involved and the decision will have effect on other Tobacco Industries' case. SDR submits that the matter is required to be adjourned to enable the ASG to argue the case and the ASG is engaged in the High Court today. This is case where pre-deposit of a huge amount has been waived and the recovery stayed. It had been made clear that the matter be listed on top of the list of 23.10.2000. On that day the counsels for the party had completed the arguments. Since the Revenue wants to engage the services of ASG, the matter is finally adjourned to 22.1.2001 and 23.1.2001 for hearing. No further adjournment will be given. On 22.1.2001 day, no other cases to be listed except light cases to be posted for hearing on 23.1.2001 and this matter will be placed on the top of the list. Court Master to note.
3. The Registry to mark a copy of this Miscellaneous Order to the Additional Solicitor General of India, High Court of Madras.
The Tribunal had also directed the Court Master to keep next day i.e.
23.1.2001 with light cases, hence the request of this adjournment, the work of the Tribunal is seriously affected. We are not happy with the request for adjournment of the above matter in the interest of justice keeping in view the heavy stakes by way of last chance, the matter is adjourned to 27th March 2001 as a No. 1 matter. The Registry not to list any other matters.
4. At this stage, the learned Counsel for the appellant prays that the matter may be fixed for mention.
6. The Registry to mark a copy of this Miscellaneous Order to the Additional Solicitor General of India, High Court of Madras for information and to Chairman CBEC, New Delhi.