TMI Blog2012 (11) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the CESTAT and the CESTAT has already reserved the matter – pre-deposit waived - 43171 of 2011 (T-RES) - - - Dated:- 15-12-2011 - S. Abdul Nazeer, J. REPRESENTED BY : Shri V. Lakshmikumaran, Advocate, for the Petitioner. Shri N.R. Bhaskar, Advocate, for the Respondent. [Order]. Though this matter is posted for orders, by consent of learned Counsel for the parties. It is taken up for final hearing, heard and disposed of by this order. 2. An order-in-original dated 25-9-2009 (Annexure-B) came to be passed by the 1st respondent determining the service tax, interest and the penalty payable by the petitioner. The petitioner filed the appeals in Nos. E/1159/2009 and E/1160/2009 challenging the said order before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed in this appeal stands set aside and the assessee shall deposit the amount, which is the subject matter of the appeal before the Tribunal. 3. It is clear from the aforesaid order that the CESTAT was directed to dispose of the appeals on or before 30-9-2011. The petitioner was directed to co-operate with the CESTAT in disposing of the appeals. This Court further held that if the assessee does not co-operate with the CESTAT and the CESTAT does not dispose of the appeals within 30 days, the interim order passed by the CESTAT stands set aside and assessee should deposit the amount which is the subject matter of the appeals before the CESTAT. The petitioner filed a memo as per Annexure-E dated 5-9-2011 before the CESTAT to take u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to co-operate with the Tribunal in disposing of the appeals. If the assessee does not co-operate with the Tribunal and if the Tribunal does not dispose of the appeals within 30 days, the interim order passed by the CESTAT stands set aside and the assessee has to deposit the entire tax pursuant to the order-in-original at Annexure-B. The materials on record clearly disclose that the petitioner has co-operated with the CESTAT for disposal of the appeals. In fact, even before the receipt of the order of this Court, the petitioner has informed the CESTAT by filing the memos at Annexures- E and F to take up the appeals for final hearing. It is the common case of the parties that the appeals were heard on merits on 3-10-2011 and reserved for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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