M/S. JaIn Housing Vs. Commissioner of Service Tax, Chennai - Court Judgment

SooperKanoon Citationsooperkanoon.com/1149641
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnMar-17-2014
Case NumberST/448 to 450 of 2012 (Arising Out of Order-in-Original Nos. 13, 14 & 15 of 2012 dated 29.3.2012 passed by the Commissioner of Central Excise, Chennai I, Chennai)
JudgeP.K. DAS, JUDICIAL MEMBER & RAKESH KUMAR, TECHNICAL MEMBER
AppellantM/S. JaIn Housing
RespondentCommissioner of Service Tax, Chennai
Excerpt:
central excise act, 1944 - section 35f - p.k. das, j. 1. by stay order no. 41959 to 41961/2013 dated 29.7.2013, the appellant was directed to predeposit rs.4.5 crores out of confirmed tax amount of about rs.11.28 crores and interest and penalties. 2. the learned counsel submits that they have challenged the stay order by way of writ petition before the honble madras high court. she submits that the writ petition was disposed of by the honble high court by order dated 30.10.2013 directing the appellant to file a fresh cma before the honble high court within a period of three weeks. she further submits that they have filed the cma within the stipulated period and the matter was heard twice by the honble high court. in the meantime, the appellant filed a modification application of the stay order. by miscellaneous order no. 40412 to 40414/2014 dated 27.1.2014, this tribunal disposed of the miscellaneous applications and extended the period of compliance by two weeks and directed the appellant to report compliance on 11.2.2014. she submits that the cma is still pending before the honble high court. 3. on a query from the bench, the learned counsel failed to produce any interim order of the honble high court against the stay order dated 29.7.2013. in view of that, the appeals are dismissed for non-compliance under section 35f of the central excise act, 1944.
Judgment:

P.K. Das, J.

1. By Stay Order No. 41959 to 41961/2013 dated 29.7.2013, the appellant was directed to predeposit Rs.4.5 crores out of confirmed tax amount of about Rs.11.28 crores and interest and penalties.

2. The learned counsel submits that they have challenged the stay order by way of writ petition before the Honble Madras High Court. She submits that the writ petition was disposed of by the Honble High Court by order dated 30.10.2013 directing the appellant to file a fresh CMA before the Honble High Court within a period of three weeks. She further submits that they have filed the CMA within the stipulated period and the matter was heard twice by the Honble High Court. In the meantime, the appellant filed a modification application of the stay order. By Miscellaneous Order No. 40412 to 40414/2014 dated 27.1.2014, this Tribunal disposed of the miscellaneous applications and extended the period of compliance by two weeks and directed the appellant to report compliance on 11.2.2014. She submits that the CMA is still pending before the Honble High Court.

3. On a query from the Bench, the learned counsel failed to produce any interim order of the Honble High Court against the stay order dated 29.7.2013. In view of that, the appeals are dismissed for non-compliance under Section 35F of the Central Excise Act, 1944.