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High Court of KeralaWP(C)/5924/2015disposed of

M/S.Vijaya Conductors Industries v. Union Of India

2015-02-25Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 25TH DAY OF FEBRUARY 2015/6TH PHALGUNA, 1936 WP(C).No. 5924 of 2015 (M) --------------------------- PETITIONER :

----------------------- M/S.VIJAYA CONDUCTORS INDUSTRIES, PLOT NO. 29, IDA MONVILA, TRIVANDRUM - 695 583, (REPRESENTED BY ITS MANAGING PARTNER).

BY ADVS.SMT.R.CHITRA SRI.B.RAVINDRAN NAIR SRI.G.ANANTHANARAYANAN RESPONDENT(S):

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1. UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI - 110 001.

2. THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS (APPEALS), CR BUILDING, I.S. PRESS ROAD, COCHIN - 682 018.

3. COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, ICE BHAVAN, PRESS CLUB ROAD, TRIVANDRUM - 695 001.

4. JOINT COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, ICE BHAVAN, PRESS CLUB ROAD, TRIVANDRUM - 695 001.

5. SUPERINTENDENT OF CENTRAL EXCISE AND CUSTOMS, ICE BHAVAN, PRESS CLUB ROAD, TRIVANDRUM -01.

R1 TO R5 BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 5924 of 2015 (M) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1TRUE COPY OF THE APPEAL AND STAY PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT.

EXHIBIT-P2TRUE COPY OF THE LETTER DATED 28/04/2010 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER ACKNOWLEDGING THE RECEIPTOF THE APPEAL.

EXHIBIT-P3TRUE COPY OF THE LETTER ISSUED BY THE 5TH RESPONDENT DATED 16/02/2015.

EXHIBIT-P4TRUE COPY OF THE JUDGMENT DELIVERED BY THE HON'BLE HIGH COURT OF KERALA IN W.P(C) NO. 3163 OF 2015 (U). RESPONDENT(S)' EXHIBITS:

NIL /TRUE COPY/ P.A.TO.JUDGE sts

A.K.JAYASANKARAN NAMBIAR, J.

........................................................ ......................................................... Dated this the 25th day of February, 2015

J U D G M E N T

Against an order confirming a demand of service tax on the petitioner, he has filed Ext.P1 appeal and stay petition before the 2nd respondent. The apprehension of the petitioner is that the respondents will initiate coercive steps for recovery of the amounts confirmed against the petitioner, by the order against which the appeal has been preferred, pending disposal of the stay petition by the 2nd respondent.

2. I have heard Smt.Chitra R., the learned counsel for the petitioner and Sri.Thomas Mathew Nellimoottil, the learned Standing counsel for the respondents.

On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ petition with the following directions:

i. The 2nd respondent shall consider and pass orders on the stay application preferred by the petitioner within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner.

ii. Recovery steps for recovery of amounts confirmed against the petitioner, by the order against which Ext.P1 appeal has been filed, shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

iii. The order to be passed by the 2nd respondent shall be a reasoned one adverting to the contentions of the petitioner regarding existence of a prima facie case for a stay of recovery pending disposal of the appeal.

A.K.JAYASANKARAN NAMBIAR JUDGE mns/