High Court of KeralaWP(C)/25008/2015disposed of

M/S.Tisha Ship Management Pvt Ltd v. Joint Commissioner, Central Excise

2015-08-18Honourable Mr. Justice A.Muhamed Mustaque4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 18TH DAY OF AUGUST 2015/27TH SRAVANA, 1937 WP(C).No. 25008 of 2015 (A) --------------------------------------- PETITIONER(S):

---------------------- M/S.TISHA SHIP MANAGEMENT PVT LTD., CC 60/3447-A1, 'LAKSHMI', GROUND FLOOR, VISHNU VIHAR, WARRIAM ROAD SOUTH, KOCHI-16.

BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.ROSIE ATHULYA JOSEPH SMT.O.A.NURIYA KUM.SOUMYA PRAKASH KUM.MEKHALA M.BENNY RESPONDENT(S):

------------------------- JOINT COMMISSIONER, CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, COCHIN COMMISSIONARATE, C.R.BUILDING, I.S.PRESS ROAD, COCHIN-18.

BY ADVS. SRI.JOHN VARGHESE, SC SRI.THOMAS MATHEW NELLIMOOTTIL, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 25008 of 2015 (A) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1: TRUE COPY OF THE ORDER-IN-ORIGINAL NO.70/2015 ST DATED 08/06/2015.

RESPONDENT(S)' EXHIBITS:

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

Msv/

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 25008 of 2015 ------------------------------------------- Dated this the 18th day of August, 2015

J U D G M E N T

The petitioner has approached the 1st respondent in appeal as against the assessment order. The petitioner has been directed to remit pre-deposit of 7.5% of the demand for entertaining the first appeal. The petitioner relying on the judgment of this Court in Muthoot Finance Ltd. V. Union of India, 2015 (320) E.L.T. 51 and submits that since the proceedings are prior to the amendment on 06.08.2014, they are not liable to remit pre-deposit of 7.5%. 2.

The learned standing counsel submits that the departmental authorities already preferred an appeal against Muthoot Finance's case and that claim is pending before the Division Bench. 3.

In view of the facts and circumstances, the respondent is directed to entertain the appeal without pre-deposit on undertaking by the petitioner that in the event Muthoot Finance's case is being reversed by the Division Bench of this Court in appeal, they shall remit pre-deposit of 7.5%.

This writ petition is disposed of.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.

WP(c). No.25008 of 2015 The word "respondent" occurring in the 1st line of 3rd paragraph of the judgment dated 18.08.2015 in WP(C)No.25008/2015 is corrected and substituted as "Commissioner of Central Excise (Appeals), Cochin", as per order dated 15.10.2015 in I.A. No. 14450/2015 in W.P.(C) No. 25008/2015.

Sd/- Registrar (Judicial)