Procedure to be adopted in ascertaining whether parties have complied with order regarding pre-deposit - Service Tax - Order - 02/2010

Procedure to be adopted in ascertaining whether parties have complied with order regarding pre-deposit Order No. 02 of 2010, Dated 8-1-2010 It is noticed that lot of Court time is being wasted in ascertaining whether the parties have complied with the order regarding pre-deposit passed under Section 35-F of the Central Excise Act, 1944 and corresponding provisions of law relating to Customs Act as well as Service Tax. It is, therefore, necessary before placing the matter before the Court for the Registry to ascertain whether the parties have complied with the order in that regard and then to place the report in respect thereof before the Court. Hence the following procedure should be adopted in that regard :- (1) The date for compliance report should be fixed four weeks after the expiry of the period within which the amount is required to be deposited in terms of order passed in stay application. (2) On deposit of the amount pursuant to the order passed in stay application, and in any case within eight days from the expiry of the period fixed for depositing such amount under the order passed in the stay application, the Registrar shall fix the date for hearing before him and shall verify as to whether the order in stay application has been complied with or not. Such hearing shall be in the presence of the representative of the appellant and the Department. (3) On verification, as above, the Registrar shall submit the report to the Court and the same shall be placed before the Court on the date fixed for filing compliance report. (4) Similar procedure shall be followed in the Benches, and the hearing and compliance shall be by the senior most executive officer in the Registry. (5) The above procedure shall be followed with effect from 01st February, 2010.