Custom, Excise & Service Tax Tribunal
M/S.Fabricators India vs Cce-Haldia on 25 May, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Stay Petition No.SP-1114/11
&
Appeal No.S.T.456/11
(Arising out of Order-in-Appeal No.225/ST/HAL/2011 dated 18.07.2011 passed by the Commissioner(Appeals) of Central Excise, Appeal-I, Kolkata.)
FOR APPROVAL AND SIGNATURE
HONBLE S.K. GAULE, MEMBER(TECHNICAL)
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT(Procedure) Rules, 1982 for publication in any
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
M/s.Fabricators India
Applicant (s)/Appellant (s)
Vs.
CCE-HALDIA
Respondent (s)
Appearance:
Shri Nisith Kr. Chakraborty, Consultant for the Appellant (s) Shri S.Misra, Addl.Commr.(A.R.) for the Revenue (s) CORAM:
Honble Shri S.K. Gaule, Member(Technical) Date of Hearing/Decision :- 25.05.2012 Date of Pronouncement :- 25.05.2012 ORDER NO.
1. The applicant filed this application for waiver of pre-deposit of Service Tax amount of Rs.52,146/-(Rupees Fifty Two Thousand One Hundred and Forty Six only) and penalty of Rs.1,04,292/-(Rupees One Lakh Four Thousand Two Hundred and Ninety Two only).
2. The contention of the applicant is that the ld.Commissioner(Appeals) has dismissed the appeal for non-compliance with the provisions of section 35F. The contention is that the ld.Commissioner(Appeals) has not decided the case on merit. However, the applicant made a fair offer to make a pre-deposit of 25% of the Service Tax. Therefore the applicants are directed to deposit 25% of the Service Tax within 8(eight) weeks and report compliance on 27.07.2012.
3. After hearing both sides I find that appeal itself can be disposed of at this stage.
4. Therefore after waiving the requirement of pre-deposit of remaining amount of dues adjudged I take up the appeal itself for disposal. I find that ld.Commissioner(Appeals) has not decided the case on merits. In these circusmtances the case is remanded to the ld.Commissioner(Appeals) for deciding the merits of the case without insisting for any further pre-deposit. The applicants are directed to report compliance directly to ld.Commissioner(Appeals). Needless to say a reasonable opportunity of hearing may be granted to the appellants. Appeal allowed by way of remand. Stay petition also disposed of.
(Pronounced and dictated in the open court.) Sd/ (S.K. GAULE) MEMBER(TECHNICAL) sm 3 Appeal No.S.T.456/11