Bihar State Sugar Corporation Ltd vs Commr. Of Central Excise & Service Tax, ...

(Arising out of the Order-in-Original No. 10/ST/2014 dated-23/05/2014 passed by the Commissioner of Central Excise & Service Tax, Patna)

For approval and signature of:

DR.D.M. MISRA, HONBLE JUDICIAL MEMBER DR. I.P. LAL, HONBLE TECHNICAL MEMBER

1. Whether Press Reporters may be allowed to see : the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the : CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not ?

3. Whether Their Lordships wish to see the fair copy : of the Order? 4. Whether Order is to be circulated to the Departmental : Authorities?

Bihar State Sugar Corporation Ltd.

APPELLANT(S) VERSUS Commr. of Central Excise & Service Tax, Patna RESPONDENT(S)

APPEARANCE Sri Surendra Kumar, Advocate FOR APPELLANT(S) Sri M. Chattopadhyay, A.C. (A.R.) FOR THE RESPONDENT(S)

CORAM:

DR.D.M. MISRA, HONBLE JUDICIAL MEMBER DR. I.P. LAL, HONBLE TECHNICAL MEMBER

DATE OF HEARING & DECISION : 06/04/2015

ORDER NO. FO/A/75202/2015 Per DR.D.M. MISRA The appeal is filed on 20th August, 2014 alongwith application seeking stay/waiver of the confirmed dues. The Registry has issued a defect memo mentioning that the appellant have not deposited the requisite amount in accordance with the amended Section 35F of CEA,1944 as applicable to Service Tax matters by virtue of Section 83 of the Finance Act, 1994.

2. The Ld. Advocate Shri Surendra Kumar for the applicant submits that the applicant is a Govt. of Bihar undertaking and passing through severe financial crisis as the salary of the employees could not be paid in time. Hence, it would not be possible on their part to deposit the said amount at this stage.

3. Ld. A.R. for the Revenue on the other hand, submits that after amendment to Section 35F, this Tribunal has no jurisdiction to entertain any application seeking waiver of pre-deposit of the amount and required to be deposited under the amended provision. Also he has brought to our notice our earlier order bearing no.FO/A/75007-75010/2015 dated 5th of January, 2015 in the case of M/s AI Champdany Industries Ltd. Vs CCE,Kol-IV, wherein this Tribunal has dismissed the appeals for non-compliance with the provisions of amended Section 35F of CEA, 1944.

4. We find force in the argument of the Ld. A.R. for the Revenue. Since the applicant has not complied with the amended Provision of Section 35F as applicable to Service Tax matters, following our earlier decision in M/s AI Champdany Industries Ltd.s case(supra), we have no other option but to dismiss the appeal for non-compliance with the provisions for amended Section 35F of CEA, 1944 as applicable to service tax matters. Appeal dismissed. S.P. disposed off.

(Dictated & pronounced in the open Court) Sd/- 10/04/15 Sd/- 10/4/2015 (DR.I.P.LAL) (DR. D.M. MISRA) TECHNICAL MEMBER JUDICIAL MEMBER

k.b/-

Service Tax Appeal No.ST/76194/2014

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