9911796707
TMI Blog2011 (11) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... x and penalty thereon as assessed by the Commissioner of Customs, Central Excise and Service Tax for the years 2003-04 to 2006-07. 2. The petitioner runs commercial training/ coaching centres all over Andhra Pradesh. As per Section 65(105)(zzc) of the Act, imparting of training/ coaching is a service taxable under Section 73 of the Act. Be that as it is, against the Order-in-Original (OIO) passed by the primary authority, the petitioner went in appeal under Section 86 of the Act. Section 86 of the Act read with Section 35F of the Central Excise Act, 1944 requires a person who files appeal against the OIO to deposit the duty/ penalty demanded. But, the Commissioner (Appeals) or the appellate Tribunal is empowered to pass orders to dispense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73(1) and therefore any notice of attachment directly under Section 87(c) is illegal and arbitrary. The petitioner runs many coaching/training centres and if the movables like buses, vans and other vehicles as well as furniture are attached, the petitioner and its students would suffer hardship. This Court permitted the petitioner to pay Rs. 80-00 crores (Rupees eighty crores only) as a condition for the CESTAT to entertain the appeal. As per Rule 21 of the Writ Proceedings Rules, 1977, if no time is prescribed by the Court, it is presumed that the petitioner has two months' time from the date of receipt of the order, and the notice of attachment even before the expiry of the period granted by this Court is highly arbitrary and illegal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 35F of the Central Excise Act in compliance with Section 86 of the Act. Admittedly, the amount has not been deposited so far. The fact that the petitioner has got some more time to comply with the order passed by this Court or that he has other remedies to avail against the order passed by this Court cannot be a mitigating factor in favour of the petitioner. 8. Section 87 of the Act in plain terms empowers the Central Excise Officer to proceed to recover the amount of demand by one or more modes mentioned therein. Section 87 (c) empowers the Central Excise Officer to distrain any movable and immovable property until the amount payable is paid. The power is not circumscribed by any condition. The condition precedent is that the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
