TaxTMI 
TaxTMI 
2019 (3) TMI 305
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.... delay in filing appeal, I find that the delay has occurred owing to sickness of the Counsel. After considering the submission of both sides, I find that there is sufficient reason for condoning the delay, and I do so. 3. With the consent of both sides, the appeal itself is taken up for hearing. 4. The facts of the case in brief are that the appellant has filed this appeal against the communication dated 17.07.2018 of the Deputy Commissioner (Tech) whereby it was communicated that the Commissioner has withdrawn the facility for allowing payment of outstanding Service Tax by installments, as allowed by the earlier order dated 10.04.2018 issued by the Assistant Commissioner (Tech) with the approval of the Commissioner. A preliminary questi....
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.... that by earlier order dated 10.04.2018, the Ld. Commissioner allowed payment of the outstanding Service Tax dues in installments. It is observed in the impugned communication dated 17.07.2018 before the Bench that since the appellant had defaulted in the monthly payment of installments as stipulated vide letter dated 10th April, 2018, the facility for allowing of payment of outstanding Service Tax dues in installments as allowed, has been withdrawn by the Commissioner. It is evident from the impugned communication dated 17th July, 2018, that the Ld. Commissioner had passed Order with reason. It is particularly mentioned in the impugned communication dated 17th July, 2018 that the Ld. Commissioner passed the Order dated 10th April, 2018 for....
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.... on perusal of the record, I find that Circular dated 28.02.2015 of Central Board of Excise & Customs clarified that the Recovery Officer do have power to add, to amend, to vary or review any Garnishee Notice issued. However, the interest of Revenue has to be suitably safeguarded. It is stated in the said Circular that the facility to pay the arrears in installments shall generally be granted to a reasonable case of payment of arrears in installments as the company being under temporary financial distress. The Ld. Commissioner may cancel the permission in case of default in the payment of installments or when the company is becoming financial unviable and there is livelihood of winding up of business. I find that the appellant by letters d....