Custom, Excise & Service Tax Tribunal
Eagle Detective Force vs Commissioner Of Central Excise, ... on 29 May, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 20926 / 2014 Application(s) Involved: ST/Stay/1008/2012 in ST/1438/2012-DB Appeal(s) Involved: ST/1438/2012-DB [Arising out of Order-in-Appeal No. 92/2012 dated 23/02/2012 passed by the Commissioner of Central Excise, Mangalore] Eagle Detective Force Sharada Complex, Kittur Building 3rd Floor, P.B. Road, Dharwad, Karnataka Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax No. 71, Club Road, Central Excise Building, Belgaum - 590 001 Karnataka Respondent(s)
Appearance:
Ms N S Sandhya, Advocate T. Rajeswara Sastry & Associates # 48, 11th Main, Banashankari 2nd Stage, Bangalore - 560 070 Karnataka For the Appellant Mr. A.K. Nigam, AR For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 29/05/2014 Date of Decision: 29/05/2014 Order Per: B.S.V. MURTHY Appellant was directed to deposit 25% of the service tax demanded in the order-in-stay petition by the Commissioner (Appeals). However because of the failure to deposit the amount, the appeal came to be dismissed.
2. Learned counsel submits that the appellants deposited the amount but belatedly. The deposit was made on 24.05.2012, much later than the date of order passed against them. However in view of the fact that appellant deposited the money even though very late, we consider that in the interest of justice the appellant should get an opportunity of defending the case before the learned Commissioner (Appeals). Accordingly the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to pass an order on merit after giving reasonable opportunity to the appellants to present their case.
(Operative portion of the order has been pronounced in open court on 29.05.2014) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER iss