2009 (5) TMI 555

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....Supreme Court by way of Civil Appeal against the order dated 17-3-2009 passed by the Tribunal. The Civil Appeal is stated to have been filed on 6-5-2009 in terms of Diary No. 14307/09. He prays that time may be allowed till the matter is taken up by Hon'ble Supreme Court. 2.1 Ld. DR appearing for Revenue submits that he has been appearing in this matter for seven times. He submits that the Appellant came before this forum against two orders. When the order in appeal dated 28-6-2007 gave rise to Service Tax demand of Rs. 8,62,924/- and the order in appeal dated 17-7-2007 resulted with demand of Rs. 4,66,953/-, the Appellant came before this forum. Aggregate demand of Service Tax came to Rs. 13,29,877/-. Both the Appeals are registere....

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....7-8-2008, the Bench noted that the Appellant withdrew its writ petition for which that was dismissed by Hon'ble High Court. The Hon'ble High Court vide orders dated 10-7-2008 in Civil writ petition No. 3673/08 granted eight weeks time to make the pre-deposit in terms of the order of the Tribunal. Accordingly, it was directed to fix the matter on 15-9-2008 for reporting compliance. 2.4 When the matter came before the Bench on 15-9-2008, the ld. Counsel placed a certified copy of the order dated 9-9-2008 passed by the Hon'ble Delhi High Court in Civil Misc. petition No. 12599/08 (arose out of writ petition No. 3673/08) showing grant of further six weeks time to make pre-deposit. Following the direction of the Hon'ble High Court, the m....

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....ounsel having filed a copy of Civil appeal filed before Apex Court, we make it clear that we shall be guided by Hon'ble Supreme Court, if any order that shall be passed against such application. We also make it clear that we shall carry out the direction of the Hon'ble Supreme Court, if any, that may be passed in the Civil Appeal stated to have been filed by the litigant today. 5. Noticing that Revenue has been prejudiced and also following the ratio laid down by Hon'ble Supreme Court in the case of Dunlop India Ltd. - 1985 (19) E.L.T. 22 (S.C.) and Benara Valves Ltd. v. CCE reported in 2006 (204) E.L.T. 513 (S.C.) = 2008 (12) S.T.R. 104 (S.C.), we are unable to appreciate undue hardship of the appellant. Rather the case demonstrate....