Central Excise (Service Tax) Appeal No. 92 of 2014. Case: Top Security Ltd. Vs Commissioner of Central Excise & S.T.. High Court of Bombay (India)
| Case Number | Central Excise (Service Tax) Appeal No. 92 of 2014 |
| Counsel | For Appellant: Shri Darius Shroff, Senior Counsel a/w, Arun Mehta, Ms. Sonika Mehta i/b and M/s. Akshar Laws, Advocates. and For Respondent: Shri A.S. Rao, Advocate. |
| Judges | S.C. Dharmadhikari and G.S. Kulkarni, JJ. |
| Issue | Finance Act, 1994 - Section 86 |
| Citation | 2015 (39) STR 964 (Bom) |
| Judgement Date | July 13, 2015 |
| Court | High Court of Bombay (India) |
Order:
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This Appeal arises out of an order passed on 18 September 2013 by the Customs, Excise and Service Tax Appellate Tribunal. That order reads as under:
"The Tribunal vide Stay Order No. S/951/13/CSTB-C-1, dated 18-6-2013 directed the Applicants to deposit the balance amount of Service tax along with interest within a period of two weeks. Subsequently, Applicants sought time vide Misc. Order dated 10-7-2013 for weeks time was granted to comply with the conditions of the stay order. Today, learned counsel appeared on behalf of the Appellant submitted that Appellant had made deposited the amount of Service Tax but unable to deposit the amount of interest. As the Appellant had not complied fully with the condition of the stay order. Therefore, the appeal is dismissed for non-compliance to the provisions of Section 35F of the Central Excise Act, read with Section 83 of the Finance Act. However, Appellant shall have liberty to apply for restoration, in case the compliance with the condition of the stay order within eight weeks from today."
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Thus, when the Appeal was filed by the Appellants it was entertained by the Tribunal. That Appeal challenged the order passed by the Commissioner of Central Excise and Service Tax, Pune-1. This order dated 31st October 2012 was challenged in the Appeal under section 86 of the Finance Act, 1994 filed in the said Tribunal. The Appeal was given a temporary registration number being ST/85563 of 2013.
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In that Appeal, the period of dispute was 2010-11. Further, apprehending recovery by coercive means and insisting compliance with the condition of pre-deposit of entire tax amount, an application for stay was preferred in the Appeal by the appellant on which a stay order was passed on 18th June 2013 and a direction was issued to the appellants/applicants to deposit the balance amount of Service Tax along with interest within a period of two weeks. Time was extended by a further four weeks. However, on the Appellant''s pointing out to the Tribunal later that they have partially complied with the condition of deposit of the amount of Service Tax and they could not deposit the amount of interest, the Tribunal found that the compliance is partial and not complete, it proceeded to dismiss the appeal for non-compliance of Section 35F of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994. The appellants were given liberty to apply for restoration but, that was also conditional. The...
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