Karnataka High Court
M/S Chathur Realtors Pvt Ltd vs Commissioner Of Central Excise & ... on 26 September, 2013
Bench: Dilip B.Bhosale, B.Manohar
-1-
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 26th DAY OF SEPTEMBER 2013
PRESENT
THE HON'BLE MR.JUSTICE DILIP B.BHOSALE
AND
THE HON'BLE MR.JUSTICE B.MANOHAR
C.E.A.NO.16/2013
BETWEEN:
M/s.Chathur Realtors Pvt.Ltd.,
KSSP Complex, 7th Mile,
Koodlu Gate, Hosur Road,
Bangalore-560 068.
(Represented by its Director
Mr.Maddi Lakshmaiah
Aged about 85 years). ...APPELLANT
(By Sri.B.G.Chidananda Urs, Adv. a/w Sri.B.Venugopal,
Adv.)
AND:
Commissioner of Central Excise & Service Tax
No.16/1, 5th floor,
S.P.Complex, Lalbagh Road,
Bangalore-560 027.
...RESPONDENT
(By Sri.T.M.Venkata Reddy, Adv.) This CEA filed under Section 35G of the Central Excise Act, arising out of order dated 24.07.2013 passed in Misc.Order No.26750/2013, praying to formulate the substantial questions of law stated -2- therein and to allow the appeal and set aside the Misc.Order No.26750/2013 dated 24.07.2013 passed by the CESTAT, Bangalore, as Annexure-A. This CEA coming on for Admission this day, DILIP B.BHOSALE J, delivered the following:-
PC:
Heard learned counsel for the parties.
2. In this appeal, the appellant has called in question the order dated 24.07.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, on the application for stay in ST/26051/2013-DB. By this order, the appellant was directed to deposit the entire service tax amount of Rs.5,81,063/- within six weeks from the date of the order and this was made a precondition for hearing of the appeal on merits.
3. Learned counsel for the appellant, on instructions, submits that, the appellant is prepared to deposit the entire service tax amount, without prejudice to their rights and contentions on the issues raised in -3- the present appeal and so also merits of the case. His statement is accepted. He further prays for direction to the Appellate Tribunal to decide the appeal within timeframe.
4. Learned counsel for the respondent, submits that he has no objection for issuing such direction, subject to deposit of the amount as aforementioned, within timeframe.
5. Having considered the submissions of learned counsel for the parties and the peculiar facts and circumstances of this case, we are satisfied that the following order shall meet the ends of justice:-
(i) The appellant shall, without prejudice to the rights and contentions of the appellant, deposit the entire service tax amount of Rs.5,81,063/- within a period of two weeks from the date of receipt of this order.
(ii) The Tribunal shall decide the appeal, on such deposit being made, on merits, in accordance with law, as expeditiously as possible, and preferably -4- within a period of six months from the date of deposit.
6. With these observations, the appeal is disposed of. All contentions of the parties on merits are kept open. It is further made clear that this Court has not examined the questions/issues raised in the present appeal.
Sd/-
JUDGE Sd/-
JUDGE Srl.