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K.A.S. Prasad, Hyderabad Vs. Commissioner of Central Excise, Customs and Service Tax Hyderabad - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT
Decided On
Case NumberFinal Order No. 20858 of 2014 ST/2596 of 2011-DB [Arising Out of Order-in-Original No. 03 of 2011 dated 31/05/2011 passed by the Commissioner of Customs, Central Excise & Service Tax, Hyderabad.]
Judge
AppellantK.A.S. Prasad, Hyderabad
RespondentCommissioner of Central Excise, Customs and Service Tax Hyderabad
Excerpt:
central excise act, 1944 -  section 35f -.....to them on 20.4.2014. 4. while going through the records, we found that assistant registrar of honble supreme court vide his letter dated 11.4.2014 has forwarded the order of the honble supreme court in civil appeal no.3899 of 2014 dated 4.4.2014. in this order, the honble supreme court had given three weeks time from 4.4.2014 to the appellant to deposit the amount as directed by this tribunal. the three weeks time granted to the appellant is over but we find that even if we assume an amount of rs.5,38,606/- has been paid by bhel before 20.4.2014, the total amount paid would still fall short of rs.24 lakhs. since the direction of the honble supreme court has not been complied with, the appeal has to be dismissed for non-compliance with the requirement of provisions of section 35f of.....
Judgment:

B.S.V. Murthy, J.

1. When the matter was called today nobody is present on behalf of the appellant. However, a letter of memorandum by the appellant was placed before us, which has no date and it is not know who has submitted and how it has been submitted.

2. In the stay order passed by this Tribunal vide Misc. Order No.25554/2013 dated 8.4.2013, the appellant was directed to deposit an amount of Rs.24 lakhs and report compliance on 1.7.2013 before the Bench. This was not complied with and the appellant had filed a modification application which was dismissed on 27.9.2013 and appellant was directed to report compliance on 29.10.2013. Subsequently on 3.4.2014, when the matter was called, there was a request filed by the appellant that they had filed a writ petition before the Honble High Court of Andhra Pradesh and as per the direction of the Honble High Court of Andhra Pradesh they had filed a civil appeal. Accordingly, the time limit was extended up to 19.5.2014.

3. Today when the matter was called, as observed above, a written submission has been placed before us. According to the written submission, an amount of Rs.18,56,551/- has been paid in two installments on 31.12.2013 and 25.1.2014. Besides it was also stated that the department had attached outstanding amount from M/s. BHEL and BHEL had informed the department that there is an outstanding amount of Rs.5,38,606/- which can be credited to service tax department. According to the appellant, this was intimated to them on 20.4.2014.

4. While going through the records, we found that Assistant Registrar of Honble Supreme Court vide his letter dated 11.4.2014 has forwarded the order of the Honble Supreme Court in Civil Appeal No.3899 of 2014 dated 4.4.2014. In this order, the Honble Supreme Court had given three weeks time from 4.4.2014 to the appellant to deposit the amount as directed by this Tribunal. The three weeks time granted to the appellant is over but we find that even if we assume an amount of Rs.5,38,606/- has been paid by BHEL before 20.4.2014, the total amount paid would still fall short of Rs.24 lakhs. Since the direction of the Honble Supreme Court has not been complied with, the appeal has to be dismissed for non-compliance with the requirement of provisions of Section 35F of Central Excise Act, 1944 made applicable to service tax matters. Accordingly appeal is dismissed.


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