SHYAM SUNDER SINGH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) We have heard Shri Nishant Mishra assisted by Shri Aditya Bhattacharya, learned counsel for the appellant. Shri R.C. Shukla appears for the respondents. This appeal under Section 35G of the Central Excise Act arises out of an order dated 15-7-2013 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissing the miscellaneous application for extension of time to deposit balance amount of demand in pursuance to the order of the Tribunal dated 15-4-2013. The CESTAT decided the application under Section 35F of the Act and has stayed all further proceedings on the condition that the appellant remits 50% of the service tax within eight weeks failing which stay order would stand dissolved. The compliance was required to be made by 25th June, 2013.

(2.) The petitioner moved an application dated 24th June, 2013, a day before the time for deposit were expiring, stating therein that the party has already deposited service tax of Rs. 14,75,185/- and interest of Rs. 14,23,756/- vide challans between 13-4-2010 to 30th August, 2011. A prayer was made to adjust the deposits and to allow six weeks' time to deposit the remaining amount of Rs. 7,05,180/-.

(3.) The application came up for hearing and was dismissed on 15th July, 2013 on the ground that the particulars of such deposits were neither brought to the notice of adjudicating authority nor the appellate authority and even if the amounts claimed to have been remitted are reckoned, the petitioner is seen to have defaulted in compliance with the order dated 15-4-2013 since the assessed liability confirmed in appeal is Rs. 43,60,729/-. The Tribunal found that 50% of the liability would be Rs. 21.80 lakhs approximately and that no reasons have been given to seek further time to deposit the balance of the amount.