M/S. Kishore Kumar Gokaldas Developers and Promoters Vs. Commissioner of Service Tax, Chennai - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnMar-19-2014
Case NumberST/458 & 459 of 2012 (Arising Out of Order-in-Original Nos. 16 & 17 of 2012 dated 29.3.2012 passed by the Commissioner of Central Excise, Chennai I, Chennai)
JudgeP.K. DAS, JUDICIAL MEMBER & THE HONOURABLE MR. JUSTICE RAKESH KUMAR, TECHNICAL MEMBER
AppellantM/S. Kishore Kumar Gokaldas Developers and Promoters
RespondentCommissioner of Service Tax, Chennai
Excerpt:
central excise act, 1944 - section 35f; p.k. das, j. 1. vide stay order nos. 42902 and 42903/2013 dated 17.12.2013, the appellant was directed to make a predeposit of rs. one creore within a period of six weeks and report compliance on 3.2.2014. the learned counsel on behalf of the appellant submits that on 3.2.2014 period of compliance was extended by further five weeks and directed the appellant to report compliance on 19.3.2014. she submits that due to financial difficulties the appellant could deposit only rs. 50 lakhs. she further prays four weeks time for complying with the stay order. 2. in this context, the learned ar submits that the appellant had paid rs. 25 lakhs yesterday by way of cheque which has not come to the government account till today. it is contended that they have only deposited rs.25 lakhs as per record. 3. after considering the submission of both sides and on perusal of the records, we find that the appellant has not complied with the stay order dated 17.12.2013 even after granting extension of time. hence, we dismiss the appeals filed by the appellant for non-compliance of the stay order under section 35f of the central excise act, 1944.
Judgment:

P.K. Das, J.

1. Vide Stay Order Nos. 42902 and 42903/2013 dated 17.12.2013, the appellant was directed to make a predeposit of Rs. One creore within a period of six weeks and report compliance on 3.2.2014. The learned counsel on behalf of the appellant submits that on 3.2.2014 period of compliance was extended by further five weeks and directed the appellant to report compliance on 19.3.2014. She submits that due to financial difficulties the appellant could deposit only Rs. 50 lakhs. She further prays four weeks time for complying with the stay order.

2. In this context, the learned AR submits that the appellant had paid Rs. 25 lakhs yesterday by way of cheque which has not come to the Government account till today. It is contended that they have only deposited Rs.25 lakhs as per record.

3. After considering the submission of both sides and on perusal of the records, we find that the appellant has not complied with the stay order dated 17.12.2013 even after granting extension of time. Hence, we dismiss the appeals filed by the appellant for non-compliance of the stay order under Section 35F of the Central Excise Act, 1944.