ABB LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, NASIK

JUDGEMENT

(1.) THE miscellaneous application seeks for retention of appeal in this Bench. The appeal has been filed before the issue of the Presidents Circular for transfer of matters to respective Benches. Later clarification issued by the Technical Officer grants permission for the Bench to retain appeals which have been filed prior to the Circular. Therefore, miscellaneous application is allowed.

(2.) THE stay application is taken up for hearing. The appellant is required to pre -deposit service tax of Rs. 2,98,434/ - and Rs. 95,950/ - and like sum as penalty besides penalty of Rs. 1,000/ -. Commissioner (Appeals) has dismissed the appeal under Section 35E of Act on the ground that appellants have not pre -deposited the amount directed by him in his interim order. The appellant contends that they had complied with the terms of the interim order and had deposited the amounts. However, the Commissioners Office has not placed the compliance report before the Commissioner on the date of hearing, resulting in dismissal of the appeal. He submits that the matter may be remanded to the Commissioner (Appeals) to decide the case on merits. The counsel produces proof of deposit made in terms of the interim order. Learned SDR has no objection for remand of the appeal to the Commissioner (Appeals) for decision on merits. We have perused the challans by which the amounts directed by the Commissioner have been deposited within time. Due to communication gap, the compliance report has not been taken on record resulting in dismissal of the appeal. As the compliance has been reported, the stay and appeal are taken up for decision. The impugned order is set aside and matter remanded to the Commissioner (Appeals) by setting aside the impugned order. The Commissioner shall hear the appellants without insisting on pre -deposit and dispose off the appeals expeditiously.