2013 (10) TMI 206 - AT - Customs

Waiver of Pre-deposit - Held that - If the amount which had been confirmed by the first appellate authority was debited by the appellant in SFIS and nothing remains to be further deposited - We direct the Ld. Departmental Representative to send a copy of the written submissions filed by the assessee to the concerned Commissionerate and get the confirmation of amount debited in the SFIS. Ld. Departmental Representative to report such verification - Subject to such confirmation being made, applications for waiver of pre-deposit of the balance amounts involved were allowed and recovery thereof stayed till the disposal of appeals - the cross-appeal filed by the Department needed to be heard together.

Summary

Issues:
Stay petitions filed by the assessee regarding Service Tax liability confirmation and debiting in SFIS, verification of debited amount, consideration of cross-appeals filed by the Department, and stay on recovery pending appeal disposal.

Analysis:
The judgment pertains to four Stay Petitions filed by the same assessee concerning the confirmation of Service Tax liability and debiting the amount in SFIS. The Tribunal noted that the issue in all petitions is the same and thus decided to dispose of them through a common order.

Regarding the absence of representation from the appellant during the hearing, the Tribunal acknowledged the written submissions filed by the advocate on record. The submissions highlighted the compliance with duty payments through SFIS, except for specific demands like Cess & higher Education Cess, which were required to be paid in cash.

The Departmental Representative raised concerns about verifying whether the appellant had indeed debited the confirmed amount in SFIS and if no further payment was due. The Tribunal agreed with the Department's contentions and directed the Representative to confirm the debited amount with the concerned Commissionerate by a specified date.

Upon verification and confirmation of the debited amount in SFIS, the Tribunal allowed applications for waiver of pre-deposit for any remaining balance amounts and stayed the recovery until the appeals were disposed of.

Furthermore, the Tribunal acknowledged the appellant's counsel's request to hear the cross-appeals filed by the Department together with the present appeals. They directed the Registry to link these appeals for joint disposal in the future.

In conclusion, the Tribunal's decision focused on verifying the debited amount in SFIS, allowing waiver of pre-deposit based on confirmation, and consolidating the cross-appeals with the present appeals for joint disposal. The stay on recovery was granted pending the final resolution of the appeals, ensuring procedural fairness and efficiency in the adjudication process.