- (1.) In this writ petition, the petitioners have questioned the Order dated 15.01.2013 (Annex. 8), as passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi ('the Tribunal') on their prayer for stay over recovery proceedings during pendency of the appeals against the Order-in-Original No. 127-133/2011/C.Ex./JPRII- Commissioner dated 30.03.2011 (Annex.5), as passed by the Commissioner, Central Excise, Jaipur-II. By the impugned order dated 15.01.2013, the Tribunal has directed the petitioner No.1 to deposit an amount of Rs. 50,00,000/- towards the demand in question.
(2.) The subject-matter of this writ petition being confined to the prayer for interim relief until final disposal of the appeal/s before the said Appellate Authority, suffice would be to notice, in brief, the relevant background aspects of the matter as follows: The referred appeals arise out of the aforesaid order dated 30.03.2011 (Annex.5) that has been passed by the Commissioner, Central Excise, Jaipur-II pursuant to the show cause notice dated 30.10.2009, which was issued after searches were conducted at the factories and office premises of petitioner No.1 M/s Shree Raj Pan Masala Pvt. Ltd. as also one M/s Sunrise Food Products when there were allegations of manufacturing and clandestine removal of Pan Masala-Gutkha with brand name "Bombay-1000". The learned Commissioner, ultimately, concluded in his order dated 30.03.2011 as under:- "67. In view of the above, it is evident that M/s Shree Raj have manufactured & clandestinely cleared 31,3,400 pouches of MRP of Rs.1/- per pouch during the period of July, 2007 on which central excise duty comes to Rs.1,06,83,533/- for this act, they are liable to pay interest under Section 11AB of Central Excise Act, 1944 and are also liable for penalty under Section 11AC of the Central Excise Act, 1944 as they have suppressed the fact of manufacture and clearance of the above said goods without documents and without payment of duty."
(3.) The Commissioner, accordingly, ordered recovery of central excise duty to the tune of Rs.1,06,83,533/- from the petitioner No.1 and also ordered recovery of interest and penalty. The Commissioner also imposed penalties on different persons related with the deals in question including the petitioner No.2, said to be the accountant of petitioner No.1.;