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TMI Blog2023 (2) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944. Respondents have also adverted to the facility provided under the RBI Instruction for making such pre-deposit by unregistered dealer / registered non-assessees. In those circumstances, interest of justice would be met if the matter is remanded to the Appellate Authority. Petitioner is required to make pre-deposit within a period of four weeks from today. The impugned order is set aside - petition allowed. - W. P (T) No. 1524 of 2021 - - - Dated:- 31-1-2023 - Hon ble The Acting Chief Justice Aparesh Kumar Singh And Hon ble Mr. Justice Deepak Roshan For the Petitioner : Mr. Nitin Kr. Pasari, Advocate For the Resp. - CGST : M/s P.A.S. Pati, Ranjana Mukherjee, Advocates ORDER Heard learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been pleased to impose service tax to the tune of Rs. 1,87,392/- along with interest on the confirmed demand, as also, a penalty of Rs. 1,87,392/- under Section 78 of the Finance Act, 1994, penalty of Rs. 10,000/- under Section 77(2) of the said Act, a separate penalty of Rs. 10,000/- under Section 77(1)(a) and a penalty of Rs. 87,600/- under Section 77(1)(c)(ii) of the said Act, for the financial year 2014-15, which was communicated to the petitioner vide Order No. 18/S.Tax/Div-I/2020. 3. Petitioner, a non-registered dealer / Government contractor engaged in providing construction services to the State Government, on an impression that it is exempted from levy of service tax as per Entry No. 12/12A of Notification 2. No. 25/2012-ST d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner did not have any intention to avoid making pre-deposit, but being unaware of RBI Instruction No. RBI/2008-09/165 dated 05.09.2008, he could not make online payment of pre-deposit. Learned counsel for the petitioner has not pressed the other grounds on merits of Order-in-Original. 6. Learned counsel for the Respondents has objected to the plea relating to non-payment of pre-deposit under section 35F of Central Excise Act, 1944. It is submitted that the petitioner s plea of non-payment of mandatory pre-deposit of 7.5% of the Duty has been dealt with at paragraph-15 and 17 of the counter affidavit. It is submitted that dismissal of the appeal on the ground of non-payment of pre-deposit is not arbitrary, rather in accordance with law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit. It does not appear that there was intent on the part of the petitioner to avoid payment of pre-deposit @7.5% as provided under the amended section 35F of Central Excise Act, 1944. Respondents have also adverted to the facility provided under the RBI Instruction for making such pre-deposit by unregistered dealer / registered non-assessees. In those circumstances, interest of justice would be met if the matter is remanded to the Appellate Authority. Petitioner is required to make pre-deposit within a period of four weeks from today. 8. In view of the reasons recorded hereinabove, the impugned order dated 12.02.2021 (Annexure-8) passed by the Commissioner (Appeals), Central GST CX, Ranchi (Respondent No. 1) is set aside. If ..... X X X X Extracts X X X X X X X X Extracts X X X X
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