9911796707
TMI Blog2014 (1) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... background in which these applications have been filed could be noticed as follows: By the Order-in-Original No.35/ST/JP-II/2012/ADC dated 24.02.2012, the Additional Commissioner, Central Excise II, Jaipur confirmed the demand of Rs.41,64,840/- against the petitioner-applicant towards service tax and also ordered recovery of interest and penalty. The petitioner-applicant preferred an appeal and made the prayer for waiver of the condition of pre-deposit and for stay against the recovery. By the order dated 11.02.2013, the Commissioner (Appeals) directed the applicant to deposit an amount of Rs. 25,00,000/- with the stipulations that in case of failure to deposit, the appeal would be liable to be rejected and but upon compliance, recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the stay petition of the petitioner by directing him to deposit Rs. 25 lakhs as service tax within two weeks of the receipt of the order, failing which the appeal would be liable for rejection for non-compliance of the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. 3 Learned counsel for the petitioner has submitted that there is strong prima facie case in favour of the petitioner, therefore, the direction given by Appellate Authority to deposit Rs. 25 lakhs is unreasonable. He has submitted that the entire amount of demand should have been stayed during the pendency of the appeal by the Appellate Authority. 4. Per contra, Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... soever. 7. So far as the submission of the learned counsel for the petitioner about prima facie case is concerned, it is relevant to mention here that it is a settled law that in the matter of money, particularly, the tax matters, there cannot be irreparable injury. If the petitioner's appeal is allowed, the amount would be refunded to the petitioner with interest by the department at the rate prescribed under law. 8. In the circumstances, we find no merit in the writ petition and the same is accordingly, dismissed. 9. Learned counsel for the petitioner prays for extension of time to deposit the amount as the amount has not been deposited so far. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority found that the amount had not been deposited, it could have adjourned the matter sine die. 6. Though the said Miscellaneous Application has remained pending but the applicant has now filed another Miscellaneous Application (No.212/2013) stating, inter alia, that it had managed the amount of Rs.25 lacs and deposited the same with the respondents on 09.10.2013 by way of 5 challans of Rs. 5 lacs each. 7. The applicant submits that the respondents are however, seeking to adopt coercive recovery proceedings and they deserve to be restrained from doing so; and the appeal deserves to be restored for consideration on merits. 8. The respondents have filed a reply to this application with the submissions that the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of the Court on the date of disposal of the writ petition, i.e., 22.07.2013. 11. In our view, the respondents had not been discreet in this matter on several aspects. Be that as it may, the fact of the matter now remains that the applicant has indeed deposited the amount of Rs.25 lacs on 09.10.2013. Secondly, the appeal has not been dismissed on merits but has only been dismissed on account of default in not making the deposit of the amount of Rs.25 lacs. It is apparent that even while dismissing the writ petition, this Court had enlarged the time for making deposit at the request made on behalf of the petitioner-applicant and granted four weeks' further time. Obviously, the anxiety of the Court was to ensure consideration of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and annulled; and the appeal filed by the petitioner-applicant against the aforesaid Order-in-Original dated 24.02.2012 shall stand revived; (iv) Upon the petitioner-applicant reporting compliance to the appellate authority of the requirements of paragraphs (i) and (ii) (supra), and the appeal reviving pursuant to the directions in the foregoing paragraphs, the appellate authority shall put the petitioner-applicant to notice of the date of hearing and then, shall proceed to hear the appeal in accordance with law. 14. In view of the directions foregoing and in the circumstances of the case, it is also considered appropriate and hence directed that until 31.12.2013, the respondents shall not adopt any coercive recov ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
