Custom, Excise & Service Tax Tribunal
Studies And Corporate Management vs C.C.E & S.T. Noida on 8 January, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI PRINCIPAL BENCH, COURT NO. III Date of Hearing/decision: 08.01.2014 ST/Misc./61834/2013 ST/Stay/58779/2013 & 60187/2013 in Appeal No. ST/58155/2013 & ST/59510/2013 - CU[DB] [Arising out of AD Interim Order No.09/APPL/PD/Noida/2013, dt.23.03.2013, passed by Commissioner, Central Excise, Noida] For approval and signature: Honble Ms. Archana Wadhwa, Judicial Member Hon'ble Sh. Rakesh Kumar, 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 authoritative report or not? 3 Whether Their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? M/s. National Institute of Banking Studies And Corporate Management Appellants Vs. C.C.E & S.T. Noida Respondent
Appearance:
Sh. S. Anantham, Advocate & Ms. R. Lalitha, Adv. - for the Appellants Sh. Ranjana Jha, Jt. CDR - for the Respondent CORAM:
Hon'ble Ms. Archana Wadhwa, Member (Judicial) Hon'ble Sh. Rakesh Kumar, Member (Technical) FINAL ORDER NO: 50059- 50060 /2014 Per Archana Wadhwa The present appeal is against AD-Interim Order passed by Commissioner (Appeals) vide which he has directed the appellant to deposit 50% of the confirmed amount of duty of Rs. 35,38,507/-. We find that in term of the latest decision of the Honble Punjab & Haryana High Court, such stay orders are appealable before the Tribunal. In any case we find that as the appellant did not deposit the amount in question the appeal was subsequently dismissed by him for non compliance. Vide Order-in-Appeal No. 45/Addl. Commr./Noida/2013 dt.10.01.13. Being informed by the learned advocate that the subsequent on dismissal of appeal has also been appealed against by them, we called for the relevant appeal from the registry and proceed to decide the same along with present appeal.
2. We find that the Tribunal in the appellants own case reported as M/s. National Institute of Banking Studies & Corporate Management of 2013-TIOL-22 CESTAT-DEL has granted un-conditional stay to the appellant. By following the same, we are of the view that the stay order passed by the Commissioner directing applicant/appellant to deposit 50% of the confirmed duty and the subsequent order of dismissal of non-compliance are required to be set aside and the matter is required to be remand to Commissioner (Appeals) for decision on merit without insisting on any pre-deposit. Accordingly, We set aside both the impugned orders and allow both the appeals and remand the matter to Commissioner (Appeals) for decision on merits. Both the appeals as also stay petition get disposed of in above manner.
3. Miscellaneous application for placing additional ground relates to merits of the case and appellant at liberty to place before the same before the Commissioner (Appeals). Miscellaneous application is also disposed of.
[Order dictated in open court]
(Archana Wadhwa) Member (Judicial)
(Rakesh Kumar) Member(Technical)
S.Kaur
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