Custom, Excise & Service Tax Tribunal
M/S. Jain Housing vs Commissioner Of Service Tax, Chennai on 17 March, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/448 to 450/2012
(Arising out of Order-in-Original Nos. 13, 14 & 15/2012 dated 29.3.2012 passed by the Commissioner of Central Excise, Chennai I, Chennai)
For approval and signature:
Honble Shri P.K. Das, Judicial Member
Honble Shri Rakesh Kumar, Technical Member
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 the Members wish to see the fair copy of the Order?
4. Whether order is to be circulated to the Departmental authorities?
M/s. Jain Housing Appellant
Vs.
Commissioner of Service Tax, Chennai Respondent
Appearance Ms. Radhika Chandrasekar, Advocate, for the Appellant Shri Parmod Kumar, JC (AR) for the Respondent CORAM Honble Shri P.K. Das, Judicial Member Honble Shri Rakesh Kumar, Technical Member Date of Hearing: 17.03.2014 Date of Decision: 17.03.2014 Final Order No. 40170 to 40172/2014 Per P.K. Das By Stay Order No. 41959 to 41961/2013 dated 29.7.2013, the appellant was directed to predeposit Rs.4.5 crores out of confirmed tax amount of about Rs.11.28 crores and interest and penalties.
2. The learned counsel submits that they have challenged the stay order by way of writ petition before the Honble Madras High Court. She submits that the writ petition was disposed of by the Honble High Court by order dated 30.10.2013 directing the appellant to file a fresh CMA before the Honble High Court within a period of three weeks. She further submits that they have filed the CMA within the stipulated period and the matter was heard twice by the Honble High Court. In the meantime, the appellant filed a modification application of the stay order. By Miscellaneous Order No. 40412 to 40414/2014 dated 27.1.2014, this Tribunal disposed of the miscellaneous applications and extended the period of compliance by two weeks and directed the appellant to report compliance on 11.2.2014. She submits that the CMA is still pending before the Honble High Court.
3. On a query from the Bench, the learned counsel failed to produce any interim order of the Honble High Court against the stay order dated 29.7.2013. In view of that, the appeals are dismissed for non-compliance under Section 35F of the Central Excise Act, 1944.
(Dictated and pronounced in open court)
(Rakesh Kumar) (P.K. Das)
Technical Member Judicial Member
Rex
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