2008 (7) TMI 330 - AT - Service Tax

Supplementary appeal limitation - impugned order has already been challenged and the appeal is pending before the Tribunal - Appellant submitted that due to inadvertent error only one appeal has been filed - it is the practice of the Tribunal to condone the delay in the supplementary appeals. This has been the procedure right from the set up of the Tribunal and it is supported by a large number of judgments of High Court and Supreme Court. In view of this position the COD application is allowed pre-deposit waived in pending appeal hence waived in present appeal also

Summary

Issues: Condonation of delay in filing supplementary appeal, waiver of pre-deposit of penalty

Condonation of Delay in Filing Supplementary Appeal:
The appellants filed a supplementary appeal along with a COD application seeking condonation of delay in filing the appeal, as only one appeal had been filed due to inadvertent error. The learned DR opposed the prayer, citing a Tribunal judgment where delay was not condoned in similar circumstances. However, the Tribunal noted that it is the practice to condone delay in supplementary appeals, supported by judgments of High Court and Supreme Court. Consequently, the COD application was allowed.

Waiver of Pre-deposit of Penalty:
The appellant sought waiver of pre-deposit of a penalty of Rs. 4 lakhs. It was highlighted that in a pending appeal, the waiver had been granted previously. Considering this, the stay application was allowed by granting waiver of pre-deposit of the penalty amount and staying its recovery until the appeal's disposal. Both appeals were scheduled to be heard together for final disposition.