Custom, Excise & Service Tax Tribunal
M/S.Manokamna Electrification Co vs Cce, Bhopal on 28 February, 2011
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,DB Date of Hearing: 28.2.2011 Date of decision: 28.2.2011 Service Tax Stay Appn. No. ST/S/1029/10-Cus. in Service Tax Appeal No.ST/583/10-Cus. M/s.Manokamna Electrification Co. Appellant Vs. CCE, Bhopal Respondent
Present for the Appellant :Shri.Bipin Garg, Advocate Present for the Respondent:Shri.B.L. Soni, SDR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr. Rakesh Kumar, Technical Member ORDER NO. _______________ DATED: 28.2.2011 PER: D.N.PANDA We find from the record that the appellant had deprived the adjudicating authority to complete the adjudication in accordance with law, furnishing the material before him. Similarly, the Appellate Authority has also observations in para 4 & 5 of the impugned order. We do not expect the litigation to prolong simply passing stay order. Therefore, to protect interest of revenue, we dispose the stay application directing the appellant to make pre-deposit of Rs. 5.00 Lakhs within eight weeks from today and produce the challans before the adjudicating authority to re-do the adjudication. Upon filing of the copy of the challan and an application being made by the appellant, the Adjudicating Authority shall fix the date of hearing and grant fair opportunity of hearing to the appellant to adduce all evidence and make pleadings for its defence. Hearing the matter afresh and evaluating the evidence, the Adjudicating Authority shall pass appropriate order within three months of hearing.
2. Consequently, both stay application and appeal are disposed.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER (RAKESH KUMAR) TECHNICAL MEMBER Anita