Ms Lord Balajee Manufacturing Steel Co. Pvt. Ltd. through One of Its Director Sri Sarad Poddar and Ors. Vs Commissioner Of Central Excise And Service Tax And Anr.

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IN THE HIGH COURT OF JHARKHAND AT RANCHI

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W.P.(T) No. 7496 of 2012

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M/s Lord Balajee Manufacturing Steel Co. Pvt. Ltd. and others ...... Petitioners

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Vrs.

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Commissioner of Central Excise & Service Tax, Jamshedpur and another ...... Respondents

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CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MRS. JUSTICE JAYA ROY

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------

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For the Petitioners : Mr. N.K. Pasari, Adv. For the Respondents: Mr. Deepak Roshan, Sr. S.C.(Rev.)

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Mrs. Rupa Kumari, Adv.

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Dated 1st July, 2013.

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In view of the fact that the assessment order is appellable order and the plea raised by the petitioner is that the petitioner was not given copy of some of the documents and order impugned has been passed, we are of the considered opinion that no case is made out for entertaining this writ petition challenging the assessment order which can be raised before the appellate authority.

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Learned counsel for the petitioner submitted that in that situation, the petitioner will have to deposit at least 50% of the amount of demand. For that also, the appellate authority has jurisdiction to waive the said condition and that depends upon the fact of each case.

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The petitioner may move appropriate application for exemption from such deposit of amount which may be considered by the appellate authority in accordance with law without being influenced by the order of this Court in any manner.

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The petitioner's further contention is that by this time, the appeal of the petitioner has become barred by time.

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For that purpose also, remedy is available to the petitioner to move appropriate application for condonation of delay which may also be considered by the appellate authority in accordance with law.

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This writ petition is disposed of without any observation in favour of or against the petitioner.

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(Prakash Tatia,C.J.)

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(Jaya Roy, J.)

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Sudhir

Ms Lord Balajee Manufacturing Steel Co. Pvt. Ltd. through One of Its Director Sri Sarad Poddar and Ors. v. Commissioner Of Central Excise And Service Tax And Anr.

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Ms Lord Balajee Manufacturing Steel Co. Pvt. Ltd. through One of Its Director Sri Sarad Poddar and Ors. v. Commissioner Of Central Excise And Service Tax And Anr.

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