(Sanjay Kishan Kaul and Krishna Murari, JJ.)
Civil Appeal Diary No(s). 14338/2020, decided on June 29, 2021
Pr. Commissioner Central Excise Delhi I ________________ Petitioner;
v.
Design Dialogues India Pvt. Ltd. _____________________ Respondent.
(IA No. 99583/2020-Exemption From Filing C/C of the Impugned Judgment and IA No. 99582/2020-Stay Application and IA No. 99581/2020-Condonation of Delay in Filing Appeal)
With
Diary No(s). 13084/2020 (XVII-A)
(IA No. 83444/2020-Condonation of Delay in Filing and IA No. 83446/2020-Exemption From Filing C/C of the Impugned Judgment and IA No. 83445/2020-Ex-Parte Stay)
Diary No(s). 15831/2020 (XVII-A)
(IA No. 83755/2020-Exemption From Filing C/C of the Impugned Judgment and IA No. 83756/2020-Stay Application and IA No. 83751/2020-Condonation of Delay in Filing Appeal)
Civil Appeal Diary No(s). 14338/2020; EA No. 54416/2015; IA No. 99583/2020; IA No. 99582/2020; IA No. 99581/2020; Diary No(s). 13084/2020 (XVII-A); IA No. 83444/2020; IA No. 83446/2020; IA No. 83445/2020; Diary No(s). 15831/2020 (XVII-A); IA No. 83755/2020; IA No. 83756/2020; and IA No. 83751/2020
The Order of the court was delivered by
Order
1. The impugned order was passed by the CESTAT on 20-05-2019 and the proposal is stated to have been sent by the applicant to the Ministry of Finance on 06-01-2020, after six months.
2. The plea raised by the learned counsel for the petitioner is that similar matters are pending in Civil Appeal No. 6550/2015 and other connected matters.
3. Merely because similar matters are pending is not a ground to grant leave and take the matter when the authorities have been negligent in filing the appeal. We have repeatedly emphasized that unless the case is brought within the parameters of Chief Post Master General v. Living Media India Ltd. – (2012) 3 SCC 563, we would not be inclined to condone the delay and have in fact dismissed the special leave petitions with cost categorizing them as “certificate cases” only brought before the Court to complete a formality and save the skin of the officers concerned.
4. The learned counsel for the petitioner submits that more than Rs. 5 Crores is at stake. If that be, the authorities should recover it from the officer concerned.
5. Before we proceed with the application further, we would like to know the steps which have been taken by the appellant against the officers concerned!
6. If it has not been done, then an inquiry must be held, responsibility fixed and the action taken against the officers be placed before us.
7. The learned Additional Solicitor General requests for three months’ time to complete the process.
8. We may only note that it has taken a year’s delay apart from the 90 days period to file the special leave petition and now three months further are required to complete action against the officers concerned. So much for the anxiety about the revenue!
9. List on 03-09-2021.
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