9911796707
TMI Blog2014 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... s an attribute of sovereign power, adjudication of disputes is equally an important attribute of the same species. The only difference is while the former partakes the character of the right of the sovereign Government, the latter is in the form of its duty. Unless it is tempered with an element of reasonableness, the adjudicatory mechanism is prone to be just an eye-wash - stay order modified to allow stay to the extent 50% of demand. - Central Excise Appeal No. 48 of 2013 - - - Dated:- 9-1-2014 - L Narasimha Reddy And Challa Kodanda Ram, JJ. For the Appellant : Sri S R Ashok For the Respondent : Sri G Sampath Kumar, Learned Additional Central Government Standing Counsel JUDGEMENT:- PER : L Narasimha Reddy, J. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act. Not satisfied with the said order, the appellant approached this Court by filing W.P.No.25434 of 2013. At one stage, this Court passed an interim order in favour of the appellant. Thereafter, the Writ Petition was finally disposed of on 13.11.2013, observing that the order passed by the Tribunal is appealable under Section 35G of the Act. Accordingly, the present appeal is filed. Sri S. R. Ashok, learned Senior Counsel for the appellant, has advanced arguments on several aspects. He contends that the very demand of the service tax from the appellant is under misconception of the relevant provisions of law. He contends that the works executed by the appellant were those which were entrusted by the Government of Andhr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity is conferred with the power to waive that condition in its entirety or in part. The very exercise of such power is discretionary. However, much would depend upon the facts of each case. If the subject matter of an appeal is a routine order of assessment, the Tribunal would be a bit cautious, if not reluctant, to grant waiver, to the extent of pushing the interests of Revenue to detriment. If, on the other hand, the subject matter of an appeal is exercise of reopening of an earlier assessment or the one, based on intelligence information, received after the assessee paid the tax in the routine manner, a bit of indulgence is required to be shown. The reason is that, it is not a case of the assessee not paying the tax at all, but the under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicatory mechanism is prone to be just an eye-wash. We are of the view that the interests of the appellant on the one hand and the revenue on the other hand can be protected by directing that the appellant shall pay half of the amount demanded towards arrears of service tax and granting waiver for the remaining half as well as the components of interest and penalty under the relevant provisions of the Finance Act. Hence, we partly allow the appeal and modify the order under appeal to the effect that the appellant be granted waiver of pre-deposit, to the extent of 50% of the amounts mentioned in Clauses 1 and 2 of Paragraph 28 of the Order-in-Original passed by the respondent, dated 21.09.2011 and the entire amount mentioned in Clauses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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