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2011 (1) TMI 1117 - HC - Central ExciseRecovery - Demand for payment of Service Tax with penalty under Ext.P1 order - appeal as well as the application for dispensation filed in both these cases are pending consideration and disposal before the 1st respondent - Grievance of the petitioner is that in the meanwhile coercive steps of recovery is being threatened for realising amounts covered under Ext.P1. Therefore the petitioner seeks interference of this Court to restrain the recovery steps till the disposal of the appeals - Held that - Writ petitions are disposed of directing the 1st respondent to consider and pass orders on Ext.P3 applications in both these cases after affording an opportunity of hearing to the petitioner as early as possible recovery of amounts covered under Ext.P1 order in both these cases shall be kept in abeyance.
Issues:
1. Demand for payment of Service Tax with penalty under Ext.P1 order 2. Appeal and application for dispensation pending before the 1st respondent 3. Coercive steps of recovery threatened before disposal of appeals Analysis: Issue 1: The common petitioner challenged the demand for payment of Service Tax with penalty under Ext.P1 order. The petitioner filed statutory appeals along with Ext.P3 petition seeking dispensation of the pre-requisite condition for depositing the Tax amount. The petitioner expressed concern over coercive recovery steps being initiated before the disposal of appeals. Issue 2: The High Court considered the pendency of the matter before the statutory authority. The court directed the 1st respondent to take effective steps for an early disposal of the appeals and applications. The court emphasized the need for the authority to consider and pass orders on Ext.P3 applications after providing an opportunity of hearing to the petitioner within a period of one month from the date of the judgment. Issue 3: Pending the orders from the 1st respondent as directed, the High Court ordered the recovery of amounts covered under Ext.P1 order in both cases to be kept in abeyance. The petitioner was instructed to produce a copy of the judgment before the 1st respondent for compliance. The court intervened to restrain the recovery steps until the disposal of the appeals, ensuring fairness and due process in the proceedings.
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