M/S. Dell International Services India vs Union Of India on 23 January, 2013

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Karnataka High Court

M/S. Dell International Services India vs Union Of India on 23 January, 2013

Bench: H.N.Nagamohan Das

                         1



IN THE HIGH COURT OF KARNATAKA AT BANGALORE

      DATED THIS THE 23RD DAY OF JANUARY, 2013

                      BEFORE

     THE HON'BLE MR.JUSTICE H.N.NAGAMOHAN DAS

        WRIT PETITION NO. 2447/2013 (T-RES)

BETWEEN:

M/S. DELL INTERNATIONAL SERVICES
INDIA PRIVATE LIMITED,
DIVYASHREE GREENS,
GROUND FLOOR,
NO.12/1, 12/2A, 13/1A,
CHALLAGHATTA VILLAGE,
VARTHUR HOBLI,
BANGALORE.
REPRESENTED BY
HEERA GIRISH
                                     ... PETITIONER

(BY SRI. LAKSHMIKUMARAN, ADVOCATE)

AND:

1.     UNION OF INDIA,
       REPRESENTED BY ITS SECRETARY,
       MINISTRY OF FINANCE,
       DEPARTMENT OF REVENUE,
       NORTH BLOCK,
       NEW DELHI - 110 001.

2.     THE ASSISTANT COMMISSIONER OF
       CENTRAL EXCISE AND SERVICE TAX,
                        2



     LTU JSS TOWERS, 100 FT. RING ROAD,
     BANASHANKARI 3RD STAGE,
     BANGALORE - 560 085.

3.   THE COMMISSIONER OF CENTRAL EXCISE
     AND SERVICE TAX,
     LTU JSS TOWERS, 100 FT. RING ROAD,
     BANASHANKARI 3RD STAGE,
     BANGALORE-560 085.

4.   THE CENTRAL BOARD OF EXCISE AND
     CUSTOMS,
     DEPARTMENT OF REVENUE,
     MINISTRY OF FINANCE,
     REPRESENTED BY ITS CHAIRMAN,
     HAVING ITS OFFICE AT NORTH BLOCK,
     NEW DELHI - 110 001.
                                ... RESPONDENTS

(BY SRI. N.R. BHASKAR,     CENTRAL   GOVT.   SR.
STANDING COUNSEL)

     THIS WRIT PETITION IS FILED UNDER ARTICLES
226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO
DIRECT THE RESPONDENTS NOT TO ENFORCE
RECOVERY OF THE DUES CONFIRMED BY THE
ORDER-IN-ORIGINAL     DATED     30.8.2011  VIDE
ANNEXURE-B IN TERMS OF THE LETTER DATED
4.1.2013 VIDE ANNEXURE-A TILL DISPOSAL OF THE
STAY APPLICATION BY THE TRIBUNAL.

    THIS PETITION IS COMING ON FOR PRELIMINARY
HEARING THIS DAY, THE COURT MADE THE
FOLLOWING:
                               3




                           ORDER

Sri. N.R. Bhaskar, Central Government Senior Standing Counsel is directed to take notice for respondents.

2. In this writ petition the petitioner has prayed for a writ directing the respondents not to initiate coercive steps for recovery of the demand made in the letter dated 04.01.2013 - Annexure-A.

3. Annexure-A is an outcome of the order passed by the original authority under the provisions of the Central Excise Act. Learned counsel for the petitioner submits that against the order passed by the original authority an appeal is preferred before the Appellate Authority and the stay application is pending consideration. In the meanwhile the respondents have issued the impugned notice Annexure-A demanding payment of excise duty as determined by the original 4 authority. The stay application filed by the petitioner is not considered since the Tribunal was not sitting for certain period. Now it is brought to my notice that the Tribunal may start sitting from the first week of February 2013. In the circumstances the writ petition is hereby disposed off directing the Tribunal to consider the stay application filed by the petitioner in the appeal before them within a time frame of 3 weeks. Till the disposal of the stay application by the Appellate Authority the respondents shall not take coercive steps against the petitioner. The Tribunal to expedite the matter without being influenced by any of the observations made in this order.

Sd/-

JUDGE VM

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