Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (4) TMI 239

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... six weeks. The appellant ought to have either complied with the conditional order or filed an application for extension of time or at least filed an appeal against the said order. Neither within the time stipulated by the Tribunal nor after the time fixed, the appellant filed any appeal. As a consequence, the order dismissing the appeal came to be passed long after on 30.6.2015. Once a consequenti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .Sundareswaran, learned Senior Panel Counsel takes notice for the first respondent. 3. By an Order in Original dated 29.1.2014, the Original Authority levied a demand for service tax to the tune of ₹ 52,60,667/- together with interest and penalty. As against the said order, the appellant filed an appeal before the second respondent along with a petition for waiver and stay. 4. By an or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appellant is squarely covered by a final order passed by the Mumbai Bench of the Tribunal in Anand Construction Co. Vs. Commissioner of Central Excise, Kolhapur [(2013) 32 STR 451]. According to the learned counsel, the very same Tribunal has granted total waiver in favour of other persons, but discriminated against the appellant. Therefore, the learned counsel further contended that the impugn .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... have no cause of action as against the original order. Consequently, the order cannot be challenged in the absence of compliance with the original order. Hence, the appeals cannot be entertained. 10. Accordingly, the civil miscellaneous appeals are dismissed. No costs. Consequently, the above CMPs are also dismissed. 11. It is open to the appellant to go back to the Tribunal seeking whateve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates