TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Writ Appeal dismissed, alternative remedy available. Assessee to deposit Rs. 1,50,000/- in 4 weeks. Appeal to be filed within same period.</h1> <h3>S. Shanmuga Sundaram Versus Union of India, The Assistant Commissioner of Central Excise, The Superintendent of Central Excise</h3> S. Shanmuga Sundaram Versus Union of India, The Assistant Commissioner of Central Excise, The Superintendent of Central Excise - TMI Issues:1. Appeal against order dismissing Writ Petition due to alternative remedy available.2. Request for extension of time limit to file Appeal.3. Requirement of deposit for delayed Appeal filing.Analysis:1. The High Court heard an appeal against the order of a Single Judge dismissing a Writ Petition filed by the Assessee due to an alternative remedy being available before the Commissioner of Service Tax (Appeals). The order imposed a demand of Rs. 3,06,606/- towards Service Tax, including Education Cess, by the Assistant Commissioner. The only contention raised in the intra-court Appeal was the inability of the Assessee to file the Appeal within the prescribed 4-week time limit granted by the Single Judge.2. The Assessee sought indulgence to file the Appeal before the Commissioner within 4 weeks from the present date due to overriding reasons. The Respondents, represented by the Senior Standing Counsel, argued that no indulgence should be granted as the Assessee had already delayed the filing of the Appeal. The Respondents emphasized that payment or deposit of the demand should be directed to be made by the Assessee.3. After hearing both parties, the High Court opined that the time limit set by the Single Judge should not be extended without conditions. The Court directed that the Appeal could proceed subject to the deposit of Rs. 1,50,000/- by the Assessee within 4 weeks from the current date and the filing of the Appeal within the same period. The Court further specified that the Appeal would be heard and decided on merits by the Commissioner of Service Tax (Appeals) in accordance with the law. The Writ Appeal was disposed of with this directive, and no costs were awarded. Subsequently, the connected Miscellaneous Petition was also closed as a result of this judgment.
TaxTMI 
TaxTMI 
