S.V. SETHURAJ Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) IN Stay Order No. 985 & 986/05, dated 16 -12 -05, we had directed the appellant to pre -deposit an amount of Rs. 2,54,529/ - within a period of 12 weeks. When the matter arose for report of compliance on 28 -4 -06, their Counsel requested for extension of time and this request was acceded to. Accordingly, further time of two weeks was granted to the party to pre -deposit the balance amount, an amount of Rs. 22,117/ - having been deposited on 21 -4 -2006. Accordingly, the matter is arising today for report of compliance. There is no evidence, on record, of the balance amount having been deposited. Learned Counsel submits that this amount could not be deposited for want of funds. It is submitted that service tax amounts due to them from their customers, who are reportedly Governmental agencies, are yet to be received. We have heard the learned SDR also, who opposes the present prayer.

(2.) IT is pertinent to note that this new ground set up by the learned Counsel was not raised before the Bench on 28 -4 -06. Moreover, there is no affidavit of the party in support of the present prayer. More than enough time has already been allowed for predeposit of the amount. In the circumstances, the appeal is dismissed for want of compliance with Section 83 of the Finance Act, 1994.