The Union of India & anr. Vs. Shri Chakra Tyres Ltd.
EmailAppeal: Civil Appeal No. 195-96 of 1988.
(Arising out of Special Leave Petition (Civil) Nos. 15938-39 of 1986)
(Arising out of Special Leave Petition (Civil) Nos. 15938-39 of 1986)
Petitioner: The Union of India & anr.
Respondent: Shri Chakra Tyres Ltd.
Apeal: Civil Appeal No. 195-96 of 1988.
(Arising out of Special Leave Petition (Civil) Nos. 15938-39 of 1986)
(Arising out of Special Leave Petition (Civil) Nos. 15938-39 of 1986)
Judges: SABYASACHI MUKHERJI & S. RANGANATHAN,JJ.
Date of Judgment: Jan 13, 1988
Head Note:
PRACTICE AND PROCEDURE
Interlocutory order – Not to be interfered with normally – By virtue of the order of the High Court, the respondent would have continued to enjoy concessional excise duty – This would have caused irreparable damage and injury in case ultimately revenue succeeded – In view of extraordinary circumstances of the case, the interim stay vacated.
JUDGEMENT:
O R D E R
1. Special leave granted.
2. Having considered the facts and the circumstances of the case we set aside the order of the Division Bench of the High Court of Madras dated 8th July, 1986, vacating the interim stay, pending disposal of the appeal. This we are doing in extraordinary circumstances of the case. Normally, an interlocutory order is not interfered with in special leave petition by this Court. By virtue of the order passed by the High Court which we are setting aside, the respondent would have continued to enjoy concession in excise duty which would have caused irreparable damage and injury in case ultimately the revenue succeeded. In that view of the matter even though the order was interlocutory order, we are interfering in this case and vacating the order passed by the High Court as mentioned above. But in the interest of justice it is absolutely necessary that the writ appeal pending before the Division Bench should be disposed of as early as possible, preferably within three months from the date subject to the convenience of the High Court and in case the writ appeal fails before the High Court, the Union of India will be liable to refund the excess taxes to the respondent with interest at twelve per cent per annum. The appeals are accordingly disposed of. There will be no order as to costs.
Appeal allowed.
1. Special leave granted.
2. Having considered the facts and the circumstances of the case we set aside the order of the Division Bench of the High Court of Madras dated 8th July, 1986, vacating the interim stay, pending disposal of the appeal. This we are doing in extraordinary circumstances of the case. Normally, an interlocutory order is not interfered with in special leave petition by this Court. By virtue of the order passed by the High Court which we are setting aside, the respondent would have continued to enjoy concession in excise duty which would have caused irreparable damage and injury in case ultimately the revenue succeeded. In that view of the matter even though the order was interlocutory order, we are interfering in this case and vacating the order passed by the High Court as mentioned above. But in the interest of justice it is absolutely necessary that the writ appeal pending before the Division Bench should be disposed of as early as possible, preferably within three months from the date subject to the convenience of the High Court and in case the writ appeal fails before the High Court, the Union of India will be liable to refund the excess taxes to the respondent with interest at twelve per cent per annum. The appeals are accordingly disposed of. There will be no order as to costs.
Appeal allowed.
