Commissioner of Central Excise Vs. State Bank of India

.....a decision, even a reasoned decision, with regard to the same in accordance with the statutory provisions, perhaps even within a reasonable time frame. however, the power of the court under article 226 must necessarily stop at that. thereafter, if the decision taken by the executive is capable of challenge and, there exist appropriate legal grounds for such challenge, it may also be open to the court to quash the decision and to require reconsideration. but no direction in the nature of mandamus whether interim or final can be issued by the court under article 226 to the executive to necessarily acquire a particular area of a particular piece of land for a particular public purpose. section 4; compulsory acquisition of land powers of state government held, renewal of lease in favour of petitioners would not take away power of state government of compulsory acquisition of land. renewal of lease would at best be taken into consideration for determining quantum of compensation. - 3. even otherwise, we find under section 80 of the finance act upon establishing a reasonable cause for the said failure to deposit service tax within stipulated period, the penalty can be waived.order1. for delay in depositing service tax by the respondent-state bank of india, assi branch, bhaidaini, varanasi, a penalty of rs. 11,179/- was imposed which was reduced by the commissioner (appeals) to rs. 5,000/-, which has been upheld by the tribunal. the revenue has preferred the appeal against the order of the tribunal dated 20-12-2007. as the revenue effect is only rs. 600/- (sic) (rs. 6,000) and odd, the court is not inclined to entertain the appeal, which is accordingly dismissed.2. shri s.k. mishra, learned counsel appearing for the revenue is present.3. even otherwise, we find under section 80 of the finance act upon establishing a reasonable cause for the said failure to deposit service tax within stipulated period, the penalty can be waived. this is an additional ground for not entertaining the appeal.