Customs, Excise and Gold Tribunal - Bangalore
Abb Ltd. vs Commr. Of C. Ex. And Ser. Tax (Ltu) on 4 December, 2007
Equivalent citations: 2008[10]S.T.R.392
ORDER S.L. Peeran, Member (J)
1. The appellants are seeking waiver of pre-deposit of Rs. 1,95,49,257/- and Rs. 1,79,75,757/- including Education Cess respectively besides penalty. This matter was heard on 10th October 2007 and interim stay had been granted and the SDR was called upon to file para-wise comments. The learned SDR submits that the Commissioner is seeking further extension of time by two weeks to file his para-wise comments. The issue pertains to bifurcation of composite contract, which is on turnkey basis or on consultancy contract. The Tribunal had initially given judgment in favour of the party as in the case of Daelim Industrial Co. Ltd. v. CCE, Vadodara affirmed by Apex Court in 2007 (5) S.T.R. J99 (S.C.) : 2004 (178) E.L.T 181 (S.C.) : 2004 (63) RLT F6 (S.C). However, there were other contra orders, therefore, the Mumbai Bench in the case of CCE, Raigad v. Indian Oil Tanking Ltd. 2008 (9) S.T.R. 147 (Tri.) : 2007 (83) RLT 236 (CESTAT - Mum.) has referred the matter to Larger Bench.
The learned Counsel submits that the Larger Bench order may take some time, therefore, in order to avoid recovery of the amounts by the Revenue, he prays for interim order to be continued till such time the stay application is heard.
2. The prayer is justified. Interim order which has been given in the matter to continue till the stay application is heard. The stay application cannot be heard as the issue has been referred to Larger Bench by the Mumbai Bench in the above cited case. Therefore, by this Miscellaneous Order Revenue is restrained from recovering till such time the stay application is heard. Matter to come up for hearing the stay application on 12th March 2008.
(Pronounced and dictated in open court)