Kerala High Court
M/S.Abad Builders vs Union Of India on 30 July, 2015
Author: A. Muhamed Mustaque
Bench: A.Muhamed Mustaque
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
TUESDAY, THE 18TH DAY OF AUGUST 2015/27TH SRAVANA, 1937
WP(C).No. 25100 of 2015 (J)
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PETITIONER(S) :
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M/S.ABAD BUILDERS,
14/392-Q3, OFFICE NO.82, VIIITH FLOOR,
ABAD NUCLEUS MALL AND OFFICE, NH-49, MARADU P.O.,
KOCHI - 682 304, KERALA,
REPRESENTED BY ONE OF ITS PARTNER AND
AUTHORISED SIGNATORY, DR.NAJEEB ZACKERIA, AGED 45 YEARS,
S/O.ZACKERIA USMAN.
BY SRI.C.C.THOMAS (SENIOR ADVOCATE)
ADVS. SRI.N.VIJAYAKUMAR (CHILAVANOOR)
SRI.NIREESH MATHEW
RESPONDENT(S) :
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1. UNION OF INDIA,
REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI - 110 001.
2. COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX,
OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX, C.R. BUILDING, I.S PRESS ROAD,
KOCHI- 682 018.
BY ADV. SRI.JOHN VARGHESE, S.C
BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, S.C
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 18-08-2015, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Msd.
WP(C).No. 25100 of 2015 (J)
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APPENDIX
PETITIONER(S)' EXHIBITS :
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EXHIBIT-P1: TRUE COPY OF THE ORDER DATED 30/07/2015 PASSED BY
THE 2ND RESPONDENT.
EXHIBIT-P2: TRUE COPY OF THE JUDGMENT DATED 02/03/2015 IN
W.P.(C).NO.6173/2015, M/S.MUTHOOR FINANCE LTD.'S CASE,
PASSED BY THIS HON'BLE COURT.
RESPONDENT(S)' EXHIBITS :
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NIL
//TRUE COPY//
P.A.TO JUDGE.
Msd.
A. MUHAMED MUSTAQUE, J.
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W.P(C). No. 25100 of 2015
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Dated this the 18th day of August, 2015
J U D G M E N T
The petitioner has approached the 2nd respondent in appeal as against the assessment order. The petitioner has been directed to remit pre-deposit of 7.5% of the demand for entertaining the first appeal. The petitioner relying on the judgment of this Court in Muthoot Finance Ltd. V. Union of India, 2015 (320) E.L.T. 51 and submits that since the proceedings are prior to the amendment on 06.08.2014, they are not liable to remit pre-deposit of 7.5%.
2. The learned standing counsel submits that the departmental authorities already preferred an appeal against Muthoot Finance's case and that claim is pending before the Division Bench.
3. In view of the facts and circumstances, the respondent is directed to entertain the appeal without pre-deposit on undertaking by the petitioner that in the event Muthoot Finance's case is being reversed by the Division Bench of this Court in appeal, they shall remit pre-deposit of 7.5%.
This writ petition is disposed of.
Sd/-
A. MUHAMED MUSTAQUE, JUDGE.
Pn WP(c). No. 2 The work "respondent" occurring in the first line of paragraph 3 of the judgment dated 18/08/2015 in W.P.(C) No. 25100/2015 is corrected and substituted as "Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore" as per order dated 09/10/2015 in I.A 14453/2015 in W.P.(C) No. 25100/2015.
Sd/-
REGISTRAR (JUDICIAL)