POPULAR VEHICLES AND SERVICES LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE (APPEALS) AND DEPUTY COMMISSIONER OF SERVICE TAX IV DIVISION SERVICE TAX COMMISSIONARATE

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents.

(2.) In view of the averments made in the affidavits filed in support of the writ petitions and in the common counter-affidavit filed on behalf of the respondents and in view of the submissions made by the learned counsels appearing for the parties concerned, this Court finds that sufficient grounds had been made out by the petitioner for the delay in filing the appeals before the first respondent, challenging the orders passed by the second respondent, with regard to the payment of service tax, by the petitioner.

(3.) In such circumstances, on the petitioner depositing the entire amount demanded as service tax, before the first respondent, within a period of ten days from the date of receipt of a copy of this order, the first respondent is directed to take on file the appeals, dated 15.1.2011, preferred by the petitioner against the order, dated 30.3.2010, demanding the payment of service tax, by the petitioner, and dispose of the same, on merits and in accordance with law, within a period of six weeks thereafter, after giving an opportunity of hearing to the authorised representative of the petitioner company.