Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1097 - AT - Service TaxCondonation of delay of 70 days in filing appeal - HELD THAT:- It can be seen from the order of the Hon’ble High Court, there is direction to consider the plea of the appellant on the stay petition would mean the delay, if any, needs to be condoned accordingly the application for condonation of delay is allowed. Compliance with the mandatory pre-deposit - Section 35F of Central Excise Act, 1944 as applicable to the Finance Act, 1994 - HELD THAT:- The said section mandates for predeposit of an amount equivalent to 7.5% of the demands confirmed if the order challenged is passed by the Commissioner as an Adjudicating Authority - In the case in hand, the impugned order is passed by the Commissioner as an Adjudicating Authority. The total demands confirmed on the appellant is approximately ₹ 4.31 crores and the pre-deposit mandated by Section 35F of the Central Excise Act, 1944 on this amount is approximately ₹ 32 lakhs. Considering the certificate issued by Hindustan Unilever Limited that there is a discharge of service tax liability which, may be subsumed in the demands raised by the appellants, we hold that the provisions of Section 35F are satisfied and direct the registry to take on record the appeal and list the same for disposal without any further pre-requirement of an amount as pre-deposit for hearing the appeal on merits.
|