A.S. Aniyan Pillai vs. The Commissioner
Held
The High Court quashed the appellate authority's order dismissing the appeal. It granted the petitioner one more opportunity to deposit the amount as required by Section 35F of the Central Excise Act, 1944, within fifteen days. If the deposit is made, the appellate authority must consider and decide the appeal afresh on merits.
Facts
A contractor challenged an order demanding service tax and filed an appeal, which was dismissed by the Commissioner (Appeals) for non-remittance of the mandatory 7.5% pre-deposit. The pre-deposit was required under Section 35F of the Central Excise Act, 1944, made applicable to the Finance Act, 1994, by virtue of Section 83.
Key Issues
Whether the appellate authority was correct in dismissing a statutory appeal solely due to non-remittance of the mandatory pre-deposit, and if the petitioner should be granted an opportunity to make the pre-deposit for the appeal to be heard on merits.
Sections Cited
Section 35F of the Central Excise Act, 1944, Section 83 of the Finance Act, 1994, Section 85 of the Finance Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 4TH DAY OF OCTOBER 2023 / 12TH ASWINA, 1945 WP(C) NO. 32153 OF 2023 PETITIONER: A.S. ANIYAN PILLAI, AGED 63 YEARS S/O N.SHANMUGHAN PILLAI, RESIDING AT KOCHUTHEKKETHIL HOUSE, KARTHIKANILAYAM, KUTTOOR P.O., THIRUVALLA, PATHANAMTHITTA DISTRICT PIN-689 106. BY ADVS. K.N.RADHAKRISHNAN(THIRUVALLA) ABHILASH.B RESPONDENTS: 1 THE COMMISSIONER, OFFICE OF THE COMMISSIONER(APPEALS), CENTRAL TAX,CENTAL EXCISE AND CUSTOMS,CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI 682 018. 2 DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, PATHANAMTHITTA DIVISION, THEZETHEKKETHIL TOWER, ST. PETER'S JUNCTION, PATHANAMTHITTA, PIN – 695 002. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 32153/2023 : 2 : DINESH KUMAR SINGH, J. --------------------------------------------------------- W.P.(C). No. 32153 of 2023
--------------------------------------------------------- Dated this the 4th day of October, 2023. JUDGME
The judgment continues below.
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