9911796707
TMI Blog2019 (5) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... And Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Smt L. Maithili, Advocate for the Appellant. Shri Guna Ranjan, Superintendent (AR) for the Respondent. ORDER Per: M.V. Ravindran This application for condonation of delay, stay petition and the appeal is listed for disposal today as per the direction of Hon'ble High Court in Writ Petition No. 44708/2017 decided on 05.01.2018. 2. Heard bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of respondent No. 2 without considering the petitioner's plea that its principal viz., Hindustan Unilever Limited (HUL Limited) has paid about Rs. 95,00,000/- towards GTA services, which cover even the service charges sought to be recovered from the petitioner and that if the said amount is given credit to, the petitioner will not be liable to make any pre-deposit amount in the appeal. Mr. B. Nara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the Writ Petition is disposed of. 5. As a sequel to disposal of the Writ Petition, I.A. No. 1 of 2017 filed by the petitioner for interim relief stands disposed of as infructuous." Respectfully following the directions of the Hon'ble High Court, we take up the application for condonation of delay and stay petition for disposal. 3. Heard both sides and perused the records. We find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner as an Adjudicating Authority. 5. The entire case of the Learned Counsel is that though the tax has been confirmed against the appellant, part of the tax amount involved is discharged by Hindustan Unilever Limited on reverse charge mechanism on the amount of freight charges incurred. She draws our attention to the certificate issued by the Chartered Accountant and also the letter dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 on this amount is approximately Rs. 32 lakhs. Considering the certificate issued by Hindustan Unilever Limited that there is a discharge of service tax liability which, may be subsumed in the demands raised by the appellants, we hold that the provisions of Section 35F are satisfied and direct the registry to take on record the appeal and list the same for disposal without any furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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