SANA CONSTRUCTION CO. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned Counsel for the petitioner, learned Standing Counsel, who has accepted notice on behalf of opposite parties Nos. 4 and 5 and Mr. Ashok Mehta, learned Additional Solicitor General of India, assisted by Mr. Alok Sharma, who has accepted notice on behalf of opposite parties Nos. 1, 2 and 3. Being aggrieved by the order dated 28-6-2011 passed by the Assistant Commissioner, Central Excise and Service Tax Division-I, Lucknow, the petitioner preferred an appeal, which has been returned back to the petitioner by the impugned letter dated 17-9-2014 on the ground that the petitioner did not deposit 7.5% of the Service Tax along with the appeal in accordance with Section 35F of the Central Excise Act, 1944.

(2.) Mr. Alok Mehta, learned Additional Solicitor General of India, submits that in view of Section 35F of the Central Excise Act, 1944 substituted by Finance (No. 2) Act, 2014 w.e.f. 6-8-2014, the appeal cannot be entertained under sub-section (1) of Section 35 unless the appellant has deposited 7.5% of the duty. In the instant case, admittedly, the petitioner did not deposit 7.5% of the Service Tax and as such, the appeal so preferred by the petitioner has rightly been returned to the petitioner by the Superintendent (Appeals) vide impugned letter dated 17-9-2014.

(3.) At this stage, learned Counsel for the petitioner submits that he is ready to deposit 7.5% of the duty.