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TMI Blog2019 (3) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... stress. The Ld. Commissioner may cancel the permission in case of default in the payment of installments or when the company is becoming financial unviable and there is livelihood of winding up of business. The appellant by letters dated 17.01.2017 and 04.01.2018 requested the Ld. Commissioner for payment of arrears in installments, which is backed by the Board Circular dated 28.02.2015 being No. 996/3/2015-CX. In the said Circular, the Ld. Commissioner had allowed the payment of the outstanding dues in 21 installments as communicated by letter dated 10th April 2018. In the present case, the appellant failed to pay only one installment for the month of June 2018 within the stipulated period. In fact, the installment for the month of J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f outstanding Service Tax by installments, as allowed by the earlier order dated 10.04.2018 issued by the Assistant Commissioner (Tech) with the approval of the Commissioner. A preliminary question was raised as to whether the communication dated 17.07.2018 is an appealable Order under Section 86(1) of the erstwhile Finance Act, 1994. 5. Section 86(1) of the erstwhile Finance Act, 1994 deals with the appeals to the Appellate Tribunal. Sub Section (1) of Section 86 provides that any person aggrieved by an order passed by a Commissioner of Central Excise under Section 73 or Section 83A may appeal to the Appellate Tribunal. Section 73 deals with the recovery of service tax and Section 83A deals with power of adjudication. The Learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , that the Ld. Commissioner had passed Order with reason. It is particularly mentioned in the impugned communication dated 17th July, 2018 that the Ld. Commissioner passed the Order dated 10th April, 2018 for allowing payment of outstanding Service Tax dues in installments which was withdrawn by another order dated 17th July, 2018 and therefore such order relates to recovery of Service Tax and is appealable Order under Section 86(1) of the Finance Act, 1994. It may be mentioned that Hon ble Gujrat High Court in the case of Girish B. Mishra (Supra) after considering Section 2(a) of the Central Excise Act, 1944, held that such order is appealable as it has civil consequence affecting rights directly. 7. On merit, the Ld. Advocate for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner may cancel the permission in case of default in the payment of installments or when the company is becoming financial unviable and there is livelihood of winding up of business. I find that the appellant by letters dated 17.01.2017 and 04.01.2018 requested the Ld. Commissioner for payment of arrears in installments, which is backed by the Board Circular dated 28.02.2015 being No. 996/3/2015-CX. In the said Circular, the Ld. Commissioner had allowed the payment of the outstanding dues in 21 installments as communicated by letter dated 10th April 2018. By the impugned communication dated 17th July, 2018 It was informed that as the appellant have defaulted in the monthly payments, the Ld. Commissioner has withdrawn the facility for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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