SAFEGUARD Vs. CCE

JUDGEMENT

(1.) THE applicant has filed this application alongwith an appeal challenging the order of the Commissioner (Appeals) dated 5th October 2006. In the impugned order the Commissioner has concluded as under:

(2.) THE learned Counsel for the applicant states that 75% of the amount of tax has since been paid by them. In this context, the learned authorized representative (DR) brings to the notice that the appellant has never disputed the levy and rather it had promised to pay "as and when the payment of service tax due from M.P. Rajya Krishak Vipnan Board (a semi govt. body) is received by them". The grounds of appeal filed by the appellant under para 10(i) reflects this stand.

(3.) HAVING regard to the facts and circumstances of the case, we direct the applicant to pay the remaining amount of tax due from them as detailed in the impugned order within six weeks from today, failing which the appeal shall stand dismissed. On depositing the same, the remaining amount of penalty shall stand waived till the matter is finally heard. To report compliance on 23.8.2007.