Custom, Excise & Service Tax Tribunal
M/S.Laxmi Auto Distributors vs Cst-Kol on 7 September, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Stay Petition NO.SP-1264/11
In Appeal No.S.T.531/11
(Arising out of Order-in-Appeal No.270/ST/Kol/2011 dated 01.09.2011 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata.)
FOR APPROVAL AND SIGNATURE
HONBLE SHRI 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.Laxmi Auto Distributors
Applicant (s)/Appellant (s)
Vs.
CST-KOL
Respondent (s)
Appearance:
Shri Avra Majumdar, Advocate 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 :- 07.09.2012 Date of Pronouncement :- 07.09.2012 ORDER NO.
Per Shri S.K. Gaule.
1. The applicant filed this application for waiver of pre-deposit of Service Tax of Rs.2,63,940/- and penalty of Rs.2,70,000/- under section 78 and penalty of Rs.1,000/- under section 77 of Finance Act, 1994 respectively.
2. The contention of the applicant is that they were not granted any effective personal hearing before deciding the case. Both the lower authorities did not grant them an effective hearing. The contention is that they did not receive any notice for personal hearing. However, the applicant made a fair offer to make pre-deposit of 25% of Service Tax.
3. In these circumstances the applicant is directed to make the pre-deposit within 8 weeks and report compliance on 09.11.2012.
4. After hearing both sides I find that appeal itself can be disposed of at this stage. I find that ld.Commissioner(Appeals) has not decided the case after granting them an effective hearing. Therefore ld.Commissioner(Appeals) is directed to decide the matter after granting the applicant an effective personal hearing. Applicant is directed to report compliance directly to ld.Commissioner(Appeals). Both the sides are at liberty to product documents in their support. 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 2 Appeal No.S.T.531/11