2011 (7) TMI 1269

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Alok Kumar Sinha, Advocate For the Respondent/s : Mrs. Nivedita Nirvikar, Sr. Standing Counsel with Mrs. Archana Sinha, Jr. Standing Counsel. ORAL ORDER This Petition under Article 226 of the Constitution is filed by M/S Bharat Sanchar Nigam Ltd. (hereinafter referred to as "the Nigam") against the order dated 18th April 2011made by the Central Customs, Excise and Service Tax Appellate Tribuna .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ot appreciating the excess payment made later by the Nigam. The condition of deposit of a sum of ₹ 2.00 crores pending the appeal imposed by the Tribunal is unreasonable. In support of his submission Mr. Rastogi has relied upon the judgment of the Hon'ble Supreme Court in the matters of "Bharat Petroleum Corp. Ltd. Vs. Commissioner of Sales Tax and Others [2008] 17 VST 162 (SC)] and M/S Indi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ervice tax from its customers and should not deposit the same consecutively for three years. The Nigam was in default for a sum of ₹ 5, 66,29,510.00. For the said deficit the Nigam is also liable to pay interest and the penalty. Making payment later is no excuse for short payment made earlier. Considering the total demand including the amount of penalty and interest, direction to pay a sum o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X