2014 (12) TMI 124 - HC - Service Tax

Waiver of pre deposit - Held that - Petitioner had submitted that the petitioner would comply with the conditions imposed by the second respondent Tribunal, by its order, dated 23-6-2006, made in Stay Order 2006 (6) TMI 498 - CESTAT CHENNAI , within the period specified by this Court. In such circumstances, the second respondent Tribunal may be directed to take on file the appeal filed by the petitioner, in 2013 (11) TMI 1258 - CESTAT CHENNAI and dispose of the same, on merits and in accordance with law, on the petitioner complying with the conditions imposed by the second respondent Tribunal while granting the stay order, on 23-6-2006. - Writ disposed of.

Summary

Issues: Compliance with conditions of stay order, setting aside final order of Tribunal, direction for disposal of appeal

In this judgment by the Madras High Court, the issue involved was the compliance with the conditions imposed by the second respondent Tribunal in a stay order dated 23-6-2006. The petitioner expressed willingness to comply with the conditions, leading to a request for the Tribunal to take on file the appeal filed by the petitioner in Appeal No. S/25/2006. The first respondent had no serious objection to this request. Consequently, the final order of the second respondent Tribunal in Final Order No. 669 of 2006, dated 31-7-2006, was set aside by the High Court.

The High Court directed the petitioner to adhere to the conditions specified by the second respondent Tribunal within four weeks from the receipt of the court's order. Upon compliance, the second respondent Tribunal was instructed to hear the appeal in Appeal No. S/25/2006 and dispose of the same on merits and in accordance with the law expeditiously, not later than three months thereafter. The writ petition was ordered accordingly, with no costs imposed. The connected miscellaneous petition was closed as a result of this judgment.