TMI Blog2019 (10) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 35F of C. Ex. Act in respect of its pending appeal before the Tribunal from the order of Commissioner (Appeals). The above CBDT Circulars, which are binding upon the authorities, prohibit the authorities under the Act from adopting coercive proceedings where such deposits have been made and appeal is awaiting disposal - thus, the continuance of the attachment of the Petitioners Bank Accounts in Allahabad Bank, Kolhapur is in the face of the above binding CBDT Circulars. Therefore, is bad in law. It is thus declared that the attachment of the Petitioners bank account in M/s. Allahabad Bank, Kolhapur by Respondent No.2, as communicated to the Petitioner by letter dated 21st May, 2018 is bad in law - petition allowed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 25th April, 2018, the Petitioner filed an Appeal to the Commissioner (Appeals) on 16th May, 2018. At the time of filing of its Appeal to Commissioner (Appeal), M/s. Sampark had made a deposit in terms of Section 35F of Central Excise Act, 1944 (C.Ex. Act) read with Section 83 of the Act i.e.7.50% of the demand confirmed by the Assistant Commissioner of Service Tax for the purpose of the appeal being entertained; (c) The above deposit resulted in a stay of the recovery of the balance amount confirmed by the order dated 14th October, 2011 of the Assistant Commissioner of Service Tax. This, in view of the CBDT Circular Nos. 984 dated 16th September, 2014 and 1653 dated 10th March, 2017. In spite of the above, on 21st May, 2018, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. From the above undisputed facts, it is clear that the attachment of the Petitioners Bank Account in M/s. Allahabad Bank, Kolhapur, is consequent to demand confirmed by order dated 14th October, 2011 in the case of M/s. Sampark. The above order dated 14th October, 2011 was confirmed by the Commissioner (Appeals) by order dated 18th January, 2019. However, M/s. Sampark has filed a further appeal to the Tribunal and also deposited 10% of the demand in appeal in terms of Section 35F of C. Ex. Act read with Section 83 of the Act. The CBDT Circular Nos. 984 dated 16th September. 2014 and 1053 dated 10th March, 2017, clearly provide that where a penalty has been deposited 7.5% or 10% as required in terms of Section 35F of C. Ex. Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
