2014 (11) TMI 915 - HC - Central Excise

Waiver of pre deposit - Held that - twenty six year old appellant is on the threshold of taking over the Establishment following the demise of his father, who was the proprietor; succumbing to carcinoma. We are persuaded to think that the appellant is entitled to be heard by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) without insisting on any condition as to pre-deposit, having regard to the peculiar facts and circumstances, including the contentions on merits; particularly because the plea is on jurisdictional issue as to coverage. We are of the view that this course would pave way to secure ends of justice and would give a reasonable opportunity to the appellant to place his case. - Decided in favour of assessee.

Summary

Issues Involved:
Customs, Excise and Service Tax Appellate Tribunal (CESTAT) jurisdictional issue on coverage, pre-deposit condition waiver, setting aside of orders, directions for appeal hearing without pre-deposit.

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Jurisdictional Issue:
The judgment pertains to a case where the appellant, a twenty-six-year-old individual set to take over an Establishment following the demise of his father, the proprietor, who passed away due to carcinoma. The Court, after considering the materials on record and arguments from both sides, found that the appellant should be granted a hearing before the CESTAT without the requirement of any pre-deposit condition. This decision was influenced by the peculiar facts and circumstances of the case, including the jurisdictional issue related to coverage. The Court believed that allowing the appeal without insisting on a pre-deposit would serve the ends of justice and provide the appellant with a fair opportunity to present his case effectively.

Setting Aside of Orders:
The judgment specifically mentions that the orders identified as Annexures K & S are set aside by the Court. This action indicates that the previous decisions or rulings contained in these orders are no longer valid or effective. By setting aside these orders, the Court is essentially nullifying their impact and paving the way for a fresh consideration of the matter by the CESTAT.

Directions for Appeal Hearing Without Pre-deposit:
As part of the judgment, the Court directs the CESTAT to proceed with the appeal numbered ST/1195/2010. The CESTAT is instructed to decide on the appeal in accordance with the law without requiring any pre-deposit from the appellant. Additionally, the appellant is mandated to appear before the CESTAT, South Zonal Branch in Bangalore, and provide a copy of the judgment by a specified date. This directive ensures that the appeal process moves forward without any financial barriers for the appellant, allowing for a fair and unbiased consideration of the case. The judgment concludes by emphasizing that the appeal is being ordered as per the directions given, without making any comments on the merits of the case.