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TMI Blog2019 (3) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... r records that, the same was issued with the approval of the Commissioner, there is no material on record to establish that, the impugned order was passed with the approval of the Commissioner. In any event, neither the Commissioner nor the Deputy Commissioner (Technical) has the authority to consider a prayer for grant of thirty six instalments in view of the circular dated August 28, 2015. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. He refers to a circular dated February 28, 2015 and submits that, where, thirty six instalments are prayed for such application is required to be decided by the Chief Commissioner. In the present case, the application was not decided by the Chief Commissioner or even the Commissioner. It was decided by the Deputy Commissioner who, according to the circular has no jurisdiction to do so. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astle Cleaning Private Limited Anr. Vs. Union of India Ors.) and submits that, similar order was not interfered by the Court. He submits that, the Court be pleased not to interfere with the impugned order. In the present case, the petitioners admit that, there are outstanding service tax payable by the petitioners to the authorities. The petitioners applied for payment of arrear Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r nor the Deputy Commissioner (Technical) has the authority to consider a prayer for grant of thirty six instalments in view of the circular dated August 28, 2015. M/s. Reborn Castle Cleaning Private Limited and Another (Supra) was on the consideration whether, a letter of attachment of bank account should be interfered with or not. In the facts of such case, since the writ petitioners therein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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