2014 (2) TMI 1040 - AT - Service Tax

Rectification of mistake - Change in cause title - Held that - Registry is directed to correct the cause title insofar as the words written Commissioner of Central Excise, Chennai IV Commissionerate would be substituted by Commissioner of Service Tax, Chennai . The assessee is also directed to mention the correct cause title in further proceedings - Rectification made.

Summary

Issues: Application for waiver of predeposit, Correction of cause title, Early hearing application

1. Application for waiver of predeposit:
The applicant sought waiver of predeposit of tax amounting to Rs.73,54,176/- along with interest and penalty. The counsel argued that a partial deposit of Rs.22,86,925/- had already been made and claimed eligibility for a cum-tax benefit of approximately Rs. 7 lakhs. The tribunal directed the applicant to deposit Rs. 5,00,000/- within six weeks, and upon compliance, the predeposit of the remaining dues from the impugned order would be waived, with recovery stayed until the appeal's disposal.

2. Correction of cause title:
The Revenue filed an application for the correction of the cause title, seeking a change from "Commissioner of Central Excise, Chennai IV Commissionerate" to "Commissioner of Service Tax, Chennai." This correction was requested based on the jurisdiction of the Service Tax Commissionerate and the reassignment of the show cause notice to the Commissioner of Central Excise, Chennai IV Commissionerate. After hearing the arguments, the tribunal allowed the correction, directing the registry to substitute the incorrect cause title with the appropriate one, and instructed the assessee to use the correct cause title in further proceedings.

3. Early hearing application:
The appellant filed an early hearing application for an out-of-turn hearing of their appeal. However, this application was dismissed as infructuous since the necessary applications related to the change of cause title were not listed for the day's hearing. The tribunal did not find it appropriate to proceed with the early hearing application in the absence of the primary applications being heard.

This comprehensive summary highlights the key issues addressed in the judgment, covering the application for waiver of predeposit, correction of cause title, and the dismissal of the early hearing application, providing a detailed analysis of each aspect of the decision rendered by the tribunal.