9911796707
TMI Blog2012 (12) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... .3 Crores under the proviso to Section 35F of Central Excise Act, 1944 read with Section-83 of the Act for the purpose of entertaining the appellant's appeal on merits. 2) The question of law that arises for our consideration is thus : Whether in the facts and circumstances of the case, the Tribunal was justified in directing the appellant to pre-deposit an amount of Rs.3 Crores in terms of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Act as a condition to hear the appeal on merits? 3) The appellant is registered as Service Tax Provider inter alia carries on business of maintenance and repairs of roads including runways at different airports. A show cause notice dated 23/2/2009 was issued to the appellant inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extent is not tenable. However, the Tribunal took a view that the repairs and maintenance of runways at airports are chargeable to service tax. In view of the above, the Tribunal directed the appellant to deposit an amount of Rs.3 crores (demand attributable to the service of repairing of runways) for the purpose of hearing the appellant's appeal on merits. 6) We have heard the Advocates for the appellant and the respondent. We find that the issue for consideration before the Tribunal on merits would be whether the word "roads" would include within it "runways" at airports. Prima facie, it appears to us that runways at the airports are species of the genus "road". Therefore, the runways should also normally receive the same treatment as r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it would be appropriate if the Tribunal hear the appeal itself finally at the earliest. 7) In view of the above, we set aside the order of the Tribunal dated 30/7/2012 and direct the Tribunal to hear the appellant's appeal on merits without insisting of any pre-deposit of duty, interest or penalty. However, as the amount involved in the appeal is over Rs.10 crores, we would direct the Tribunal to hear the appellant's appeal on merits itself at the earliest and hopefully within a period of three months from today. 8) We make it clear that the observations made by us in this order are only a prima facie view and the Tribunal should not be influenced by the same while disposing of the appellant's appeal on merits. 9) With the aforesaid dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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