9911796707
TMI Blog2013 (4) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in installments due to financial hardships. The appellant's prayer to recover the proceedings in installments has been turned down by the adjudicating authority. Thus the impugned order has not passed under Section 73 ibid. Therefore, the appeal is not maintainable before this Tribunal. The appellant is at liberty to recourse their action before the learned Commissioner for appropriate action. - ST/85877/13-Mum - Final Order No. A/424/2013-WZB/C-I(CSTB) - Dated:- 21-3-2013 - Ashok Jindal and S.K. Gaule, JJ. For the Appellant C. Hari Shankar, Adv. For the Respondent V.K. Agarwal, Addl. Commr(AR) Judgement:- 1. The appellant is in appeal along with an application for stay against the impugned order wherein the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short levied or short-paid or erroneously refunded is appealable before this Tribunal and an order under section 87 of the Finance Act, 1994 is not appealable before this Tribunal. In this case the impugned order has been passed under section 87 of the Finance Act, 1994, therefore, an appeal does not lie before this Tribunal. 3. Shri Hari Shankar, learned Advocate appearing for the appellant submits that the appeal is maintainable before this Tribunal as per paragraph 10 of the order the finding of the learned Commissioner is that the appellant has surpassed the fact that they have paid the defaulted payment of service tax to the tune of Rs.26.90 crore for the period April, 2011 to January, 2013. Therefore, the appellant is required to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India and Others - 1988 (34) ELT 539 (Bom.) and Vaish Steels (Private) Ltd. vs. Chief Commissioner of C.E., Kanpur - 2000 (126) ELT 285 (All.). The learned Counsel for the appellant also argued that the matter on merits that as per the Board's Circular cited above, the Commissioner is empowered to provide the facility of payment into installment and on the similar matter the said facility was granted to Bhatia International Ltd. vide order dated 19.09.2012. Therefore, the appellant cannot be discriminated to avail the said facility. To support his argument he relied on the decision of the Hon'ble Apex Court in the case of the State of Maharashtra and Ors. Etc. etc. vs. Saeed Sohail Sheikh etc. etc. in Criminal Appeal Nos. 1735-1739 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
