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TMI Blog2015 (10) TMI 1579X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the Appeal finally – Time to deposit the sum extended – Decided in favour of Revenue. - CE (Lodging) Appeal No. 333 of 2013 - - - Dated:- 4-3-2014 - S.C. Dharmadhikari and Girish S. Kulkarni, JJ. Shri V. Sreedharan, Senior Advocate a/w Prakash Shah and Jas Sanghvi i/b. PDS Legal, for the Appellant. Shri A.S. Rao i/b. Ms. Suchitra Kamble, for the Respondent. ORDER This Appeal is by the Board of Trustees of Jawaharlal Nehru Port Trust challenging an order passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai on 17-9-2013 on an application for waiver of pre-deposit of service tax of ₹ 1,64,01,668/- plus interest and penalty. 2. In the submission of Mr. Sreedharan, learned Senior Counsel a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor Undertakings need not be called upon necessarily to deposit the sum and the interest of justice would be protected by obtaining an undertaking or bond from such Undertakings which are otherwise solvent. In these circumstances the Appeal deserves to be admitted is the submission. 5. On the other hand, Mr. Rao, learned counsel appearing for the Respondent, urged that this Appeal does not give rise to any substantial question of law. This is not a case where the Tribunal while passing the impugned order completely ignored the material on record or recorded any prima facie finding which is perverse or contrary to law. The discretion exercised at prima facie stage need not be interfered with and particularly in the light of the observati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the credit notes do not relate to non-provision of services either partly or wholly. Even in some cases where the Appellants claimed to have issued credit notes on account of not providing services to their customers, the Commissioner found the same as factually incorrect for the reason that these credit notes are admittedly issued on the ground of wrong billing, quantity billed more, to extend discounts or rebates, etc. Thus, in majority of the cases the adjustments of excess payments claimed during the relevant period would in fact not relate to the port services which were not provided to the customers. 7. In these circumstances that the Tribunal has recorded the prima facie findings that this is not a fit case for complete waiver. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and the solvency was beyond doubt. The question raised before the Division Bench required serious consideration by the Tribunal. In that, the Division Bench rendered the judgment and concluded that there was prima facie case made out for complete waiver. It is in these circumstances the Division Bench observed that ends of justice would be met by directing the Petitioner therein to execute a general bond. Beyond that we do not see any general rule laid down and that in all such cases the condition of pre-deposit can be waived by calling upon the Public Sector Undertaking to execute a general bond. In these circumstances the decision referred does not advance the case any further. The Appeal, therefore, fails. 9. However, we clarify tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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