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2017 (3) TMI 71 - HC - Service TaxValidity of Recovery Notice - the petitioner has deposited 69% of liability, and is aggrieved by the fact that pending disposal of the applications for restoration, the impugned recovery notice has been issued - Held that - Having regard to the fact that money equivalent to 69% of the tax demand has already been deposited, the petitioner should get a hearing in other words, a look-in with regard to the applications filed before the Tribunal, concerning the restoration of the appeals, which were dismissed by the Tribunal - stay of recovery granted - appeal allowed - decided in favor of petitioner.
Issues:
Challenge to recovery notice issued under Section 87 of the Finance Act, 1994; Non-compliance with Tribunal's order leading to dismissal of appeal; Petitioner's claim of depositing 69% of total liability with the Revenue; Request for stay on impugned order pending restoration applications. Analysis: The petitioner challenged a recovery notice issued under Section 87 of the Finance Act, 1994, pertaining to two orders in original by the Tribunal. The Tribunal had granted a waiver of pre-deposit of interest and penalty subject to the petitioner depositing a specific sum, which the petitioner failed to comply with, resulting in the dismissal of the appeal for non-compliance with Section 35F of the Central Excise Act, 1944. The petitioner claimed to have deposited 69% of the total liability with the Revenue and sought a stay on the recovery notice pending the disposal of restoration applications. The High Court, after hearing both parties, acknowledged the amount already deposited by the petitioner and directed the Tribunal to expeditiously consider and dispose of the applications for restoration. The Court stayed the operation of the impugned order during this period. It granted the petitioner a hearing concerning the restoration applications and allowed the Tribunal to continue the stay on the impugned order if the appeal is deemed to be restored. The writ petition was disposed of in line with these directions, with the connected miscellaneous petitions closed, and costs made easy.
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