M/S Bfl Udyog Vs. Cce Vapi

M/S Bfl Udyog vs Cce Vapi

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad Decided Apr 10, 2014

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Citation: sooperkanoon.com/1149399
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Judge: The Honourable Mr. M.V. Ravindran, Member (Judicial) &Amp; the Honourable Mr. H.K. Thakur, Member (Technical)
Decided On: Apr 10, 2014
Case Number: Appeal No.E/10504 of 2014-DB (Application No.E/Stay/11004 of 2014) (Arising Out of: OIA No.VAP-EXCUS-000-APPELLANT-469-13-14, dt.20.01.2014)
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

M/S Bfl Udyog

Respondent

Cce Vapi

Excerpt

m.v. ravindran, j. 1. when this stay petition was called, after hearing both sides, we find that the appeal itself can be disposed of as it lies in narrow compass. accordingly, after disposing the stay petition, we take the appeal for disposal. 2. heard both sides and perused the records. 3. the first appellate authority has directed the appellant to deposit an amount of rs.10 lakhs for hearing and disposing the appeal on merit. the appellant has filed an application for modification of said stay order which was also dismissed by first appellate authority. having not complied with the order, the first appellate authority has rejected the appeal. 4. we find that the issue involved in this case is regarding the interest on the amount reversed by the appellant on being pointed out by audit party as regards cenvat credit availed on capital goods. at this juncture, we are unable to go into the merits of the case. accordingly, we are of the view that the appellant should be put to some condition for hearing and disposing the appeal by first appellate authority. we also note that the first appellate authority has been excessive in directing the appellant to deposit an amount of rs.10 lakhs. in our considered view, the ends of justice will be met if the appellant is directed to deposit an amount of rs.1 lakh.5. accordingly, we direct the appellant to deposit an amount of rs.1 lakhs within a period of eight weeks from today and report compliance to commissioner (appeals) on 12.06.2014. the first appellate authority, after ascertaining such compliance, shall restore the appeal to its original number and hear and dispose of the same after following the principles of natural justice.

Full Judgment

M.V. Ravindran, J.

1. When this Stay Petition was called, after hearing both sides, we find that the appeal itself can be disposed of as it lies in narrow compass. Accordingly, after disposing the Stay Petition, we take the appeal for disposal.

2. Heard both sides and perused the records.

3. The first appellate authority has directed the appellant to deposit an amount of Rs.10 lakhs for hearing and disposing the appeal on merit. The appellant has filed an application for modification of said stay order which was also dismissed by first appellate authority. Having not complied with the order, the first appellate authority has rejected the appeal.

4. We find that the issue involved in this case is regarding the interest on the amount reversed by the appellant on being pointed out by Audit party as regards CENVAT Credit availed on capital goods. At this juncture, we are unable to go into the merits of the case. Accordingly, we are of the view that the appellant should be put to some condition for hearing and disposing the appeal by first appellate authority. We also note that the first appellate authority has been excessive in directing the appellant to deposit an amount of Rs.10 lakhs. In our considered view, the ends of justice will be met if the appellant is directed to deposit an amount of Rs.1 lakh.5. Accordingly, we direct the appellant to deposit an amount of Rs.1 lakhs within a period of eight weeks from today and report compliance to Commissioner (Appeals) on 12.06.2014. The first appellate authority, after ascertaining such compliance, shall restore the appeal to its original number and hear and dispose of the same after following the principles of natural justice.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Ahme... Same Parties M/S Bfl Udyog vs Cce Vapi Same Subject Service Tax Same Judge The Honourable Mr. M.V. Ravindran, Member (Judicial) &Amp; th...