2018 (9) TMI 1214

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..... 5-3-2018
WP (C). No. 4604 of 2018 - -
Service Tax
MR P. B. SURESH KUMAR, J. For The Petitioner : SRI.C.A.JOJO, SRI.JACOB CHACKO And SRI.MATHEWS JOSEPH For The Respondent : SRI.M.SASINDRAN, SC, PALAKKAD DIST.CO.OP.BANK AND N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS JUDGMENT Petitioner suffered two orders under the Finance Act, 1994 ('the Act') for payment of service .....

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..... d directing the Appellate Authority to decide the appeal on merits, if the petitioner makes the pre-deposit. The petitioner has not made the pre-deposit as permitted in Ext.P7 order. There is also no interim order in Ext.P5 appeal. In the circumstances, proceedings have been initiated by the authorities under the Act for realisation of the amounts covered by the original orders. Exts.P8 and P9 are .....

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..... ned counsel for the petitioner prayed for permission to make the pre-deposits required for the appeals preferred against the original orders. 5. It is seen that in Ext.P7 order passed by the Appellate Tribunal, there is no time limit prescribed for making the pre-deposit. As such, no further direction is required for the petitioner to make the pre-deposit in relation to the appeal preferred again .....

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