Disposed

M/S.Anappuram Steels (P) Ltd. v. Asst.Commissioner of Central Excise

Kerala HC21 Feb 2013WP(C)/4399/2013

Case brief

AI extract

What is this about?

Petitioner challenged service tax order under Service Tax Act. Petitioner filed appeal pending before appellate authority. Directions issued to appellate authority to dispose of appeal within three months. Recovery stayed.

What did the court decide?

2nd respondent directed to pass orders on pending appeal within three months. Recovery stayed pending appeal.

M/S.Anappuram Steels (P) Ltd. Vs Asst.Commissioner of… — GST and Indirect Tax | Kerala HC (2013)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE ANTONY DOMINIC

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THURSDAY, THE 21ST DAY OF FEBRUARY 2013/2ND PHALGUNA 1934

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WP(C).No. 4399 of 2013 (Y)

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PETITIONER(S):

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M/S.ANAPPURAM STEELS (P) LTD. ANAPPURAM PLAZA, PARA ROAD, KANJIKODE PALAKKAD - 21, REPRESENTED BY A. MOHAMMED SHAFI MANGAGING DIRCETOR.

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BY ADVS.SRI.HARISANKAR V. MENON

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SMT.MEERA V.MENON

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RESPONDENT(S):

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ASST.COMMISSIONER OF CENTRAL EXCISE PALAKKAD I DIVISION, PALLAKAD - 678 001.

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COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX (APPEALS), ERNAKULAM - 682 015.

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SUPERINTENDENT OF CENTRAL EXCISE AND SERVICE TAX, PALAKKAD I D RANGE, PALAKKAD - 678 001.

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BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-02-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 4399 of 2013

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APPENDIX

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PETITIONER(S) EXHIBITS

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EXHIBIT-P1- COPY OF THE ORDER ISSUED BY THE IST RESPONDENT

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EXHIBIT-P2-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

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EXHIBIT-P3-TRUE COPY OF THE DISPENSING PETITION FILED BY THE PETITIONER.

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EXHIBIT-P4-TRUE COPY OF THE LETTER ISSUED BY THE 3RD RESPONDENT.

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/true copy/

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sd/- P.A. To Judge

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ANTONY DOMINIC, J

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- - - - W.P.(C).4399/2013

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Dated this the 21^st day of February, 2013

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JUDGMENT

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Ext.P1 is an order passed by the 1^st respondent levying

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service tax and interest on the petitioner. Challenging this order petitioner has filed Ext.P2 appeal along with Ext.P3 application for dispensing with the pre-deposit. According to the petitioner, appeal was heard as early as on 24.2.2012. However, orders have not been passed so far. While so, 3^rd respondent has issued Ext.P4 communication calling upon the petitioner to remit the amount. It is in these circumstances, the writ petition is filed.

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Heard the learned Standing Counsel appearing for the respondents also.

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Now that Ext.P2 appeal which was filed by the petitioner as early as in May 2007, is still pending, I direct the 2^nd respondent, the appellate authority, to pass orders on the appeal. This the appellate authority shall do as expeditiously as possible, at any rate, within three months of receipt of a copy of this judgment and

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W.P.(C).4399/13

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in the meanwhile, recovery of the tax due under Ext.P1 will stand stayed.

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Writ petition is disposed of as above.

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Sd/- ANTONY DOMINIC, JUDGE

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mrcs

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/true copy/

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sd/- P.A. To Judge

M/S.Anappuram Steels (P) Ltd. v. Asst.Commissioner of Central Excise

Case brief

What is this about?

What did the court decide?

M/S.Anappuram Steels (P) Ltd. v. Asst.Commissioner of Central Excise

Case brief

What is this about?

What did the court decide?

What the court decided

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