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2015 (7) TMI 469 - ANDHRA PRADESH HIGH COURT

2015 (7) TMI 469 - ANDHRA PRADESH HIGH COURT - TMI - Waiver of pre-deposit - tribunal refused to grant stay in respect of penalty and interest - judgmental error - assessee has deposited amount of service tax as per the direction of the tribunal - Held that:- The simple arithmetic, which ought to have been carried out by the Tribunal to verify the tax amount and the interest that is required to be paid has not been undertaken by the Tribunal. The Tribunal was carried away with the fact of the pe .....

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eal. - Relief granted - decided in favor of assessee. - C.E.A. No. 69 of 2015 - Dated:- 1-7-2015 - G. Chandraiah And Challa Kodanda Ram,JJ. For the Appellant : Sri Smt.K.Udaya Sri For the Respondent : Jalakam Sathyaram (Standing Counsel for CB Excise) JUDGMENT {Per the Honble Sri Justice Challa Kodanda Ram} The final order dated 26.11.2014 passed by the Commissioner, Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore dismissing the appeals filed by the petitioner .....

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lso made and demanded from the petitioner. Aggrieved by the orders, as passed by the Commissioner, the petitioner filed appeals before the Tribunal. Along with the appeals, the petitioner sought waiver of pre-deposit as required to be made as a precondition for the appeals to be admitted. The waiver of pre-deposit application was rejected by the Tribunal by its order dated 23.05.2013, however, six weeks time was granted for complying with the pre-deposit. Thereafter, by order dated 01.08.2013, a .....

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n to tax, penalty and interest as well. The Tribunal, by order dated 04.04.2014, while refusing to modify the order passed by it earlier, clarified that the pre-deposit amount, which has been directed, would include the total amount as demanded by the order in appeal. However, taking into consideration all the relevant facts, the Tribunal granted a further extension up to 17.07.2014 to pay the compliance amount, which is forming part of penalty and interest. Aggrieved by the said order, the peti .....

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On 08.10.2014, the petitioner paid a sum of ₹ 4,30,94,956/-. The factum of payment of ₹ 4,30,94,956/- was informed to the Deputy Registrar by addressing a letter on 09.10.2014. Thereafter, once again a letter was addressed on 29.10.2014. Petitioner confirmed payment of a total sum of ₹ 7,87,32,509/- in addition to payment of ₹ 3,75,53,196/- towards interest on tax liability. The petitioner also sought to clarify that there is an excess demand on the petitioner amounting .....

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pression that there was a short payment of ₹ 98,14,994/- which was deposited by the petitioner on 03.11.2014 and thereby, there is no compliance of the order of this Court dated 09.09.2014 in letter and spirit. Holding that there is no compliance of the order of this Court, the appeals were rejected on that ground. This order is under challenge before this Court. Learned counsel for the appellant submits that there is an error committed by the Tribunal in appreciating the facts. Though ini .....

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er has deposited a total sum of ₹ 12,61,00,698/-, which is much more than the amount required to be deposited. On the other hand, learned counsel for the Department, Sri Jalakam Satyaram, supports the order of the Tribunal and submits that there is non-compliance of the order of this Court by not depositing the amount as directed and the same is admitted by the appellant themselves by depositing a sum of ₹ 98,14,993/- on 03.11.2014, though the four weeks time granted by this Court ex .....

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