RONAK TRAVELS Vs. UNION OF INDIA

JUDGEMENT

(1.) Having regard to the controversy involved in the present case, which lies in a very narrow compass, the petition is taken up for final hearing today. Rule. Mr. A.Y. Kogje, learned counsel waives service of rule for the respondents. The petitioner in this petition under Article 226 and 227 of the Constitution has called in question the orders dated 10th January, 2012 and 20th March, 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "the Tribunal").

(2.) This case has a chequered history. However, shorn of all unnecessary details the basic facts necessary for the adjudication of the present petition are that against an order dated 29th November, 2010 passed by the Commissioner (Appeals), the petitioner preferred appeal before the Tribunal. Along with the appeal, the petitioner also filed a stay application seeking waiver of pre-deposit of the amount of service tax of Rs. 2,51,790/-, interest and penalties under sections 76 and 78 of the Finance Act, 1994 (hereinafter referred to as 'the Act'). The Tribunal after hearing the parties, by the impugned order dated 10th January, 2012 directed the petitioner to deposit the entire amount of service tax, interest and penalty imposed by the adjudicating authority as re-quantified and upheld by the first appellate authority. It was further directed that the said amount shall be paid within four weeks from the date of the said order and compliance be reported on 13th February, 2012.

(3.) The petitioner challenged the aforesaid order of the Tribunal before this court by way of a writ petition being Special Civil Application No. 1668/2012. By an order dated 3rd February, 2012, the petitioner was permitted to withdraw the petition for approaching the Tribunal for filing modification application. Subsequent thereto, the petitioner filed an application for modification of the stay order which came to be dismissed by the impugned order dated 20th March, 2012. However, while dismissing the application, the Tribunal extended the time limit for compliance of the impugned order dated 10th January, 2012 for a period of four weeks thereafter and directed the petitioner to report compliance on 19th April, 2012.