UTPAL ROY Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The petitioner assailed the order dated December 5, 2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata in SP No. 1262 of 2011 whereby and whereunder the application for stay of the demand was disposed of. The authority concerned issued a show cause notice contemplating to recover the Service Tax amounting to Rs. 49,21,367/-. The reply given to the said show cause notice was considered and the demand was reduced to Rs. 44,56,586/-. The authority found that there was a discrepancy between the gross taxable value shown in the ST-3 return and the receipt shown in the balance-sheet.

(2.) According to the petitioner, certain transactions, which does not attract the liability towards the Service Tax, were not taken note of by the authorities and the imposition of the demand is illegal and outcome of non-application of mind.

(3.) The petitioner challenged the order imposing the demand before the appellate authority wherein an application for stay is taken out. The appellate authority after considering the submissions so advanced directed the deposit of 50% of the demand as a condition for granting the stay. Because of the noncompliance of the conditions imposed for granting the stay, the appeal before the appellate authority stood dismissed. Assailing the order, the petitioner approached the CESTAT and further took out an application for stay of the demand which came to be disposed of by the impugned order.