TMI Blog2014 (11) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner (Appeals) whichever is earlier subject to petitioner paying the balance sum in two equal installments - Decided partly in favour of assessee. - W. P. (C) No. 16739 of 2014 - - - Dated:- 22-9-2014 - I. Mahanty And B. N. Mahapatra,JJ. For the Petitioner : Mr.J.Sahoo, Sr. Advocate M/s. A.Mohapatra, D.Panda B.K.Nayak For the Respondent : M/s M. Padhi (Sr. Standing Counsel) ORDER B. N. Mahapatra, J. This Writ Petition has been filed with a prayer to quash the notice dated 20.08.2014 (Annexure-3) issued by opposite party No.1- Deputy Commissioner, Central Excise, Customs and Service Tax, Cuttack Division, Cuttack for recovery of ₹ 11,44,54,732/- levied towards interest from the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner had paid ₹ 15,97,823/- towards interest for the year 2013-14. Further case of Mr.Sahoo is that on 15.09.2014, the petitioner has filed an appeal against the demand of interest amounting ₹ 2,32,13,169/- for the year 2011-12 before opposite party No.3 along with a petition for stay of recovery of demand till disposal of the appeal. The petitioner has made a pre-deposit of ₹ 17,40,788/- for filing of appeal before the appellate authority for the year 2011-12. It was submitted that levy of interest of ₹ 2,32,13,169/- for the year 2011-12 is barred by limitation. Therefore, Mr.Sahoo prays for passing of appropriate order restraining the opposite parties from taking any coercive action against the petitioner in term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 2013-14. However, the petitioner has filed a computation of interest sheet in course of hearing as per which it admits payment of balance amount of ₹ 2,17,47,848/-. Being asked by this Court, Mrs. Padhi submitted that very shortly the Commissioner (Appeals) shall be posted. 5. In view of the fact that appeal has been filed by the petitioner for the years 2010-11 and 2011-12 along with petitions for stay of realization of the demand raised towards interest and the same are pending before the Commissioner (Appeals) and that the petitioner has made certain payments against the demanded amount, besides payment towards pre-deposit, this writ petition is disposed of with the direction to the opposite parties not to take any coercive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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