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Issues: Delay in deposit of pre-deposit amount leading to concern of non-consideration of appeal by Commissioner (Appeals).
Analysis: The appellant in this case raised concerns regarding a delay in depositing a pre-deposit amount of Rs. 10.00 Lakhs, as directed by the Tribunal within eight weeks from the date of the appeal hearing. The appellant feared that this delay might result in the non-consideration of its appeal by the ld. Commissioner (Appeals). The appellant requested the condonation of the delay and urged the appellate authority to hear the appeal despite the delay. The ld. DR, on the other hand, argued that once the appeal had been disposed of by the Tribunal, it did not have the power to intervene further. Therefore, the ld. DR recommended the dismissal of the Miscellaneous application filed by the appellant. Upon reviewing the order passed by the Bench on a previous date, it was noted that the appellant was indeed required to make the pre-deposit of Rs. 10.00 Lakhs within the specified timeframe. The order also stated that if the pre-deposit was made, the ld. Commissioner should proceed to hear the appeal on its merits. However, the appellant, at a later stage when the jurisdiction of the ld. Commissioner (Appeals) had become exercisable, approached the Tribunal. The Tribunal expressed its inability to intervene in the matter and indicated that the prayer of the appellant should have been dismissed. Despite this, the ld. Counsel requested leniency to reduce litigation, emphasizing cooperation with the revenue. Ultimately, the Tribunal dismissed the Miscellaneous Application, expressing hope that the ld. Commissioner (Appeals) would consider the matter, condone any delays, if applicable, and proceed to dispose of the appeal in accordance with the law. The Tribunal made it clear that it was not intervening in the jurisdiction of the Commissioner (Appeals), who was expected to act independently based on the powers conferred by law.
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