Kerala High Court
M/S.Hi-Tech Tyres vs Union Of India
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
MONDAY, THE 11TH DAY OF MARCH 2013/20TH PHALGUNA 1934
WP(C).No. 6637 of 2013 (D)
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PETITIONER(S):
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M/S.HI-TECH TYRES,
KIDACHIRA, KOLENCHERRY.P.O.-682 311
REPRESENTED BY ITS, MANAGING PARTNER
ALIYAS MATHEW, MANNALIKKUDY HOUSE,
PERUMBAVOOR KARA, PERUMBAVOOR VILLAGE,
KUNNATHUNADU TALUK.
BY ADVS.SRI.V.RAJENDRAN (PERUMBAVOOR)
SRI.GEORGE VARGHESE KIZHAKKAMBALAM
RESPONDENT(S):
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1. UNION OF INDIA, REPRESENTED BY
PRINCIPAL SECRETARY FINANCE CABINET,
SECRETARIAT, RAISINA HIL, NEW DELHI-110 001
2. COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX (APPEALS)
C.R.BUILDING, I.S.PRESS ROAD, COCHIN-682 018
3. SUPERINTENDENT OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX, KOLENCHERRY RANGE,
OMBALAYIL TOWERS, M.M.JUNCTION,KOLENCHERRY-682 311
BY ADV.SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 11-03-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C)NO.6637/2013
APPENDIX
PETITIONER'S EXHIBITS:
P1 COPY OF THE ORDER IN APPEAL NO.148/08 ST DATED 21/8/08 PASSED BY THE
2ND RESPONDENT
P2 COPY OF THE ORDER IN APPEAL NO.184/08 ST DATED 5/11/08 PASSED BY THE
2ND RESPONDENT
P3 COPY OF THE ASSESSMENT ORDER IN ORIGINAL NO.13/08 ST ISSUED BY
ASSISTANT COMMISSIONER OF CENTRAL EXCISE, MUVATTUPUZHA DIVISION
P4 COPY OF THE NOTICE NO.158/ST/CHN/2008 DATED 10/12/08 ISSUED TO THE
PETITIONER FROM THE OFFICE OF 2ND RESPONDENT
P5 COPY OF THE NOTICE NO.OC.64/2013 DATED 21/1/2013 ISSUED BY 3RD
RESPONDENT TO THE PETITIONER.
P6 COPY OF THE PETITION FILED BY PETITIONER BEFORE THE 2ND RESPONDENT
ON 12/2/2013
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.A.TO.JUDGE
sts
ANTONY DOMINIC,J
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W.P.(C) No.6637 of 2013
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Dated this the 11th day of March, 2013
JUDGMENT
Heard the learned counsel for the petitioner and the learned standing counsel appearing for respondents.
2. Challenging Ext.P3 order levying service tax, penalty and interest on the petitioner, they filed an appeal which is pending consideration of the second respondent. In the meanwhile, they have issued Ext.P5 communication for asking them to remit the amount. It is in these circumstances, the writ petition is filed.
3. Taking note of the pendency of the appeal filed by the petitioner against Ext.P3 order, which has been numbered as Appeal No.158/ST/CHN/2008, I direct the second respondent to pass orders thereon. This shall be done at any rate, within six months from today. In the meanwhile, recovery of the amounts due from the petitioner under Ext.P3, will stand stayed. W.P.(c) No.6637 of 2013 : 2 :
The petitioner will produce a copy of this judgment and the writ petition before respondents 2 and 3 for compliance.
Writ petition is disposed of as above.
Sd/-
ANTONY DOMINIC, JUDGE ln