← Library
Madras High CourtWP/23308/2013disposed of

M/S. Vinoth Shipping Services, v. The Customs, Excise And

2020-03-02Honourable Mr Justice R. Mahadevan3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 02.03.2020

CORAM

THE HON'BLE MR.JUSTICE R.MAHADEVAN W.P.No.23308 of 2013 and M.P.No.1 of 2013 M/s.Vinoth Shipping Services No.2/91-1, Tiruchendur Road Tuticorin 628 001 Rep. by its Partner, S.Sudhakaran ... Petitioner Vs.

1.The Customs, Excise and Service Tax Appellate Tribunal South Zonal Bench Shastri Bhawan No.26, Haddows Road Chennai 600 006 2.The Commissioner of Central Excise Central Revenue Building Tractor Road NGO 'A' Colony Tirunelveli 627 007 ... Respondents Prayer: Petition filed under Article 226 of The Constitution of India praying to call for the records relating to the order of the 1st respondent Tribunal in MISC ORDER No.41734/2013 dated 03.07.2013 and quash the same.

For Petitioner : M/s.AL.Ganthimathi For Respondents : Mr.B.Rabu Mahohar

ORDER

Challenging the order passed by the 1st respondent Tribunal in MISC ORDER No.41734/2013 dated 03.07.2013, the petitioner has come up with this writ petition. By the impugned order, the Tribunal has dismissed the petition filed by the petitioner seeking stay of the order-in-original dated 14.08.2012 passed by

the 2nd respondent, demanding service tax with interest and penalty and for waiver of the pre-deposit pending disposal of the Appeal.

2.On 22.08.2013, when the matter was taken up for admission, this Court has granted an interim order retraining the first respondent from dismissing the appeal preferred by the petitioner.

3.Today, when the matter is called, the learned counsel for the petitioner submitted that it would suffice if a direction is given to the 1st respondent Tribunal to dispose of the Appeal filed by the petitioner as against the order-in-original dated 14.08.2012 passed by the second respondent, within a time frame to be stipulated by this Court.

4.The learned counsel for the respondents has no objection for granting such relief to the petitioner.

5.Considering the facts and circumstances of the case and having regard to the submissions so made by the learned counsel on either side, this Court directs the 1st respondent to dispose of the appeal filed by the petitioner, on merits and in accordance with law, after affording due opportunity of personal hearing to the petitioner, within a period of six weeks from the date of receipt of a copy of this order.

6.This writ petition stands disposed of accordingly. Consequently, connected miscellaneous petition is closed. No costs.

Sd/- Assistant Registrar(AD I) //True Copy// Sub Assistant Registrar kas To 1.The Customs, Excise and Service Tax Appellate Tribunal South Zonal Bench Shastri Bhawan No.26, Haddows Road Chennai 600 006

2.The Commissioner of Central Excise Central Revenue Building Tractor Road NGO 'A' Colony Tirunelveli 627 007.

+1cc to Mr.N.Rabumanohar, Advocate, S.R.No.18033 +1cc to Mr.A.L.Ganthimathi, Advocate, S.R.No.18463 W.P.No.23308 of 2013 and M.P.No.1 of 2013 SSD(CO) KKV/17/06/2020