Kerala High Court
M/S.Trans Asian Shipping Services (P) ... vs Union Of India on 13 March, 2013
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
WEDNESDAY, THE 13TH DAY OF MARCH 2013/22ND PHALGUNA 1934
WP(C).No. 1429 of 2013 (C)
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PETITIONER(S):
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M/S.TRANS ASIAN SHIPPING SERVICES (P) LTD.,
REGISTERED UNDER THE COMPANIES ACT, 1956,
HAVING THEIR REGISTERED OFFICE AT TRANS ASIA CORPORATE PARK,
XIV/396C, SEAPORT AIRPORT ROAD, CHITTETHUKARA,
KAKKANAD, COCHIN 682 037, REPRESENTED BY ITS
GROUP GENERAL MANAGER MR.WILSON THOMAS.
BY ADV. SRI.SABU S.KALLARAMOOLA
RESPONDENT(S):
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1. UNION OF INDIA,
THROUGH MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY ITS SECRETARY.
2. CENTRAL BOARD OF EXCISE AND CUSTOMS,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001.
3. THE COMMISSIONER,
CENTRAL EXCISE, CUSTOMS AND SERVICE TAX,
HAVING OFFICE AT CENTRAL REVENUE BUILDING,
I.S.PRESS ROAD, KOCHI-682 018, KERALA.
*ADDL.R4 & R5 IMPLEADED:
R4. OFFICE OF THE COMMISSIONER (APPEALS),
CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD,
KOCHI - 682 018, KERALA.
R5. CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
SZB,FKCCI COMPLEX, K.G.ROAD, BANGALORE - 560 009.
(*ADDL.R4 & R5 ARE IMPLEADED AS PER ORDER DTD. 13/03/2013
IN I.A.NO.4043/2013)
BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EXCISE
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 13-03-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Kss
WPC.NO.1429/2013 C
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT-P1: TABLE CONTAINING DETAILS OF CASES OF PETITIONER PENDING
BEFORE APPELLATE AUTHORITIES.
EXHIBIT-P2: TRUE COPY OF CIRCULAR NO.967/01/2013-CX, DTD.1ST JANUARY 2013.
EXHIBIT-P3: TRUE COPY OF THE DECISION OF P.M.STRIPS LTD.VS.COMMISSIONER
OF CENTRAL EXCISE & CUSTOMS, HYDERABAD 2008 (223) E.L.T.581(A.P.).
EXHIBIT-P4: TRUE COPY OF THE DECISION OF CHARAK PHARMACEUTICALS
VS.UNION OF INDIA 2004 (163) E.L.T.300 (KAR.).
EXHIBIT-P5: TRUE COPY OF THE DECISION OF MEDOPHARAM PHARMACEUTICALS
VS.ASST. COMMISSIONER OF CENTRAL EXCISE, MADRAS 1996 (82) ELT 18 (MAD.).
EXHIBIT-P6: TRUE COPY OF THE DECISION OF GAJRA BEVEL GEARS LTD.VS.UNION
OF INDIA 1995 (80) ELT 505 (MP).
EXHIBIT-P7: TRUE COPY OF THE DECISION OF ULTRATECH CEMENT LTD VS.UNION
OF INDIA AND ORS. (W.P.M.P.NO.876/2013 IN W.P.NO.733 OF 2013).
RESPONDENT'S EXHIBITS: N I L
/TRUE COPY/
P.A.TO JUDGE
Kss
ANTONY DOMINIC, J
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W.P.(C).1429/2013
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Dated this the 13th day of March, 2013
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JUDGMENT
Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents.
2. In this case, although the petitioner challenges Ext.P2, a Circular issued by the 2nd respondent, in the facts of this case it is not necessary to go into that issue and therefore, I am not called upon to consider the said prayer.
3. Order have been passed levying service tax on the petitioner. Challenging those orders, petitioner has filed appeals before respondents 4 and 5, the details of which are given in Ext.P1, a list, attached to this writ petition. Along with the appeals, petitioner has also filed stay petitions. While the appeals and the stay petitions are pending, in view of Ext.P2 circular referred to above, petitioner apprehends that W.P.(C).1429/13 2 recovery proceedings will be initiated. It is therefore, the writ petition has been filed.
4. The fact that the appeals are pending, as averred by the petitioner and indicated in Ext.P1, is confirmed by the respondents also.
5. Since the appeals and the stay petitions are pending before respondents 4 and 5, I feel that any recovery proceedings for realizing the disputed amounts, which are the subject matter of appeals, are premature.
Therefore, I dispose of this writ petition directing that the 4th respondent shall pass orders on the appeal filed by the petitioner against order No.32/2009/ST dated 17.7.2009 of the Joint Commissioner of Central Excise & Customs, Cochin. 5th respondent is also directed to pass orders on the appeals filed by the petitioner against order Nos.05/2011/ST dated W.P.(C).1429/13 3 16.3.2011, 10/2012/ST dated 15.3.2012 and 13/2012/ST dated 13.9.2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin. The appellate authority shall pass orders on the appeals or the stay petitions as expeditiously as possible, at any rate, within three months of receipt of a copy of this judgment. In the meanwhile, recovery of the amount due under the orders mentioned above, will stand stayed.
Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ sd/- P.A. To Judge