Section 129B of the Customs Act, 1962, section 35C, read with section 35B, of the Central Excise Act, 1944

Excise & Customs : At stay stage, Tribunal should bother whether both parties are agreeable to final disposal; and where revenue had not agreed for final disposal, act of Tribunal in taking up appeal for final disposal on its own, was wrong
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[2014] 51 taxmann.com 399 (Bombay)
HIGH COURT OF BOMBAY
Commissioner of Customs (Export)
v.
Dishman Pharmaceuticals & Chemicals Ltd.*
S.C. DHARMADHIKARI AND G.S. KULKARNI, JJ.
CUSTOMS APPEAL NO. 93 OF 2012†
MARCH  20, 2014
Section 129B of the Customs Act, 1962, section 35C, read with section 35B, of the Central Excise Act, 1944 and section 86 of the Finance Act, 1994 - Appeals - Orders of - Appellate Tribunal - At stay stage, Tribunal passed final order waiving redemption fine and reducing/waiving penalty, without assigning any reasons - Department challenged said order before High Court - HELD : At stay stage, Tribunal should have recorded only prima facie view to grant waiver - Without referring to entire record and without recording/considering rival contentions, Tribunal could not have concluded that case is not of wilful misdeclaration but of sheer negligence - Tribunal should have bothered whether both parties are agreeable to final disposal; and since revenue had not agreed for final disposal, act of Tribunal in taking up appeal for final disposal on its own and disposing of same in most unsatisfactory manner, was wrong - Hence, impugned order was directed to be considered as interim order and matter was remanded back for consideration afresh [Paras 3 & 4] [In favour of revenue]