INDUSTRIAL SAFETY BUREAU Vs. UNION OF INDIA

JUDGEMENT

(1.) SHRI Rituraj Meena, learned advocate waives service of notice of rule on behalf of respondent No. 1 and Shri Y.N. Ravani, learned advocate waives service of notice of rule on behalf of respondent No. 3. With the consent of the learned advocates appearing on behalf of the respective parties, the present petition is taken up for final hearing today.

(2.) BY way of this petition under Article 226 of the Constitution of India the petitioner has prayed for an appropriate writ, order or direction and to quash and set aside the orders dated M/12657/WZB/AHD/2013, dated 17 -6 -2013, M/14943/WZB/AHD/2013, dated 18 -10 -2013 and A/11632/2013, dated 29 -11 -2013 made by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') by which the Tribunal has vide order dated 29 -11 -2013 dismissed the appeal preferred by the petitioner against the Order -in -Appeal passed by the Commissioner (Appeals) on non -deposit of the pre -deposit as ordered earlier.

(3.) UNDER the circumstances, we are not passing any further reasoned order as any observation by this Court may affect the case before the Tribunal as the appeal is yet to be decided and disposed of on merits. In view of the above and for the reasons stated hereinabove and in the facts and circumstances of the case, the impugned order passed by the Tribunal dated 29 -11 -2013 dismissing the appeal preferred by the petitioner is hereby quashed and set aside and it is directed that, on deposit of the entire demand of service tax i.e. Rs. 5,53,367/ - with interest levied by the original authority while passing the Order -in -Original as pre -deposit within a period of eight weeks from today, the Tribunal is directed to decide and dispose of the appeal preferred by the petitioner in accordance with law and on its own merits. The deposit of penalty imposed under Sections 75A, 78, 76 of Chapter V of the Act is hereby waived. Rule is made absolute to the aforesaid extent. There shall be no order as to costs.