PADMAWATI COMMUNICATION Vs. COMMISSIONER (APPEALS)-II, CENTRAL EXCISE

JUDGEMENT

(1.) BY way of these two miscellaneous applications, the petitiioner of D.B. Civil Writ Petition No.2721/2013 seeks modification of the order dated 22.07.2013 as also other apprpriate directions, essentially for the purpose of consideration of its appeal on merits by the appellate authority.

(2.) THE background in which these applications have been filed could be noticed as follows: By the Order -in -Original No.35/ST/JP -II/2012/ADC dated 24.02.2012, the Additional Commissioner, Central Excise II, Jaipur confirmed the demand of Rs.41,64,840/ - against the petitioner -applicant towards service tax and also ordered recovery of interest and penalty. The petitioner -applicant preferred an appeal and made the prayer for waiver of the condition of pre -deposit and for stay against the recovery. By the order dated 11.02.2013, the Commissioner (Appeals) directed the applicant to deposit an amount of Rs. 25,00,000/ - with the stipulations that in case of failure to deposit, the appeal would be liable to be rejected and but upon compliance, recovery of the remaining amount under the order in question would remain stayed.

(3.) THEREAFTER , the petitioner -applicant filed the first Miscellaneous Application (No.169/2013) on 01.08.2013 pointing out that at the time of passing of the order on 22.07.2013, it was not in the knowledge of the applicant nor was it informed on behalf of the respondents that the appeal of the applicant with the Commissioner (Appeals) had purportedly been dismissed on 07.06.2013, i.e., even before passing of the order by this Court. According to the applicant, this fact came to its notice only when the Superintendent, Central Excise visited the premises on 26.07.2013 and served the said order dated 07.06.2013.