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2015 (7) TMI 889 - BOMBAY HIGH COURT

2015 (7) TMI 889 - BOMBAY HIGH COURT - 2015 (39) S.T.R. 964 (Bom.) - Waiver of pre deposit - Security services - Non compliance with pre deposit order - Held that:- Thereafter two affidavits have been filed by counsel of both parties and compliance is reported by the assessee of the order passed by the Tribunal while granting a conditional stay. However, the revenue insists that such a compliance will not in any manner mean that further recurring liability is effaced or wiped out. The argument t .....

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l position, we are obliged to hold that the Tribunal could not have dismissed the appeal preferred by the assessees without adjudication on merits.

Tribunal's order granting conditional stay has been complied with albeit belatedly. We also find that presently the Appellant is facing difficulties on account of the attachment of their bank accounts. They have also found that certain recoveries and from their customers are effected by the revenue directly. - without deciding the legal is .....

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e Tribunal. That order reads as under: "The Tribunal vide Stay Order No.S/951/13//CSTB-C-1 dated 18.6.2013 directed the Applicants to deposit the balance amount of Service tax along with interest within a period of two weeks. Subsequently, Applicants sought time vide Misc.Order dated 10.07.2013 for weeks time was granted to comply with the conditions of the stay order. Today, learned counsel appeared on behalf of the Appellant submitted that Appellant had made deposited the amount of servic .....

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was entertained by the Tribunal. That Appeal challenged the order passed by the Commissioner of Central Excise and Service Tax, Pune-1. This order dated 31st October 2012 was challenged in the Appeal under section 86 of the Finance Act, 1994 filed in the said Tribunal. The Appeal was given a temporary registration number being ST/85563 of 2013. 3. In that Appeal, the period of dispute was 2010-11. Further, apprehending recovery by coercive means and insisting compliance with the condition of pre .....

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tax and they could not deposit the amount of interest, the Tribunal found that the compliance is partial and not complete, it proceeded to dismiss the appeal for non- compliance of section 35F of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994. The appellants were given liberty to apply for restoration but, that was also conditional. The condition was that the stay order should be complied with within eight weeks from 18 September 2013. 4. It is reported that a such c .....

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ording to Mr.Shroff, learned senior counsel, the law laid down by the Hon'ble Supreme Court in the case of BALAJI STEEL RE-ROLLING MILLS VS COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS reported in 2014 (310) Excise Law Times 209 concludes this issue. 6. Mr. Rao learned counsel appearing on behalf of the revenue on the other hand would submit that the Tribunal's order requires no interference as it raises no substantial question of law. 7. After having heard both sides the Appeal requires t .....

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Section 83 of Finance Act, without considering the financial hardship pleaded by the Appellant in the stay Application, Appeal as well as in a Modification Application. (c) Whether the impugned order dated 18.9.2013 is prima facie sustainable in law when the Appellant had deposited the huge service tax amount of ₹ 1,52,08,411/- in the facts and circumstances of the case." 8. Since we have heard the parties extensively, we dispose of this Appeal with their consent finally. 9. We have p .....

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ABEL MFG.CO VS THE UNION OF INDIA & anr) . We have also noted that during the pendency of the present Appeal, the Appellant's senior counsel submitted before the Court that the revenue has issued garnishee notices to the customers/clients of the appellants and have recovered certain amounts payable by the appellants. The recovery is effected directly from the clients/customers by the revenue. Mr.Rao learned counsel was given time by this Court's order dated 23rd March 2015 to seek in .....

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rely because, an Appeal and for earlier period is pending. 11. We are not required to go into these contentions or any wider controversy simply because in this statutory Appeal, we are only concerned with the correctness of the order passed by the Tribunal dated 18th September 2013 and re-produced above. We find that in the light of the law laid down by the Hon'ble Supreme Court which we have reproduced in the two orders noted above, the impugned order of the Tribunal cannot be sustained. Th .....

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