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M/s. Sherin Hi Fabs Versus The Assistant Commissioner of Service Tax Division, Commissioner of Central Excise And Service Tax

2016 (9) TMI 692 - KERALA HIGH COURT

Recovery of dues - Commissioner (appeals) rejected the appeal on the ground of period of limitation - appeal is pending before tribunal - Held that:- the notice shall be kept in abeyance until a final decision is taken by the Tribunal in Appeal pendi .....

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itioner has approached this Court challenging Ext.P5 notice dated 23.05.2016 issued under Section 87(b)(i) of the Finance Act, 1994, by which the petitioner is called upon to pay the service tax along with penalty. 2. The issue relates to an order of .....

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appeal before the appellate authority which came to be rejected as per order dated 29.10.2015 (Ext.P3). According to the petitioner, Ext.P3 was served on the petitioner only on 11.05.2016 and thereafter, the petitioner preferred a further appeal befo .....

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s been filed before the Tribunal along with the pre-deposit as contemplated under Section 35F of the Central Excise Act, there is an automatic stay of further proceedings and therefore, Ext.P5 is liable to be revoked. The petitioner on receiving Ext. .....

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ance of Ext.P5, the petitioner's accounts had been frozen and that, the petitioner's clients had been informed about the default committed by the petitioner. It is submitted that this attitude of the respondents has caused substantial hardshi .....

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er was passed on 29.10.2015 and immediately thereafter, it was sent by registered post with acknowledgment due to the petitioner on 30.10.2015. The cover had been returned as the same was not served on the petitioner. Accordingly, on 18.12.2015, the .....

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late order to the representative on 18.12.2015. 4. But the aforesaid fact has been disputed by the learned counsel for the petitioner and it is submitted that the notice was received only after a personal hearing in the matter before issuance of Ext. .....

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