Hon'ble Prakash Krishna,J.
Heard the learned counsel for the appellant and Sri S.P. Kesharwani, learned Addl. Chief Standing Counsel for the department.
This appeal under Section 35-G of Central Excise Act, 1944 has been filed against the order of the Custom, Excise and Service Tax Appellate Tribunal, New Delhi, Principal Bench (hereinafter referred to as 'the Tribunal') dated 22.12.2011 by which the stay application filed by the appellant in Service Tax Appeal No. ST/1120/2011 has been decided. The Tribunal has observed while deciding the stay application that neither the service provider was registered nor any service tax was paid by that concern. The Tribunal directed the appellant to make deposit of the entire service tax within eight weeks and make compliance by 20th March, 2012. Subject to compliance, balance demand shall be waived during pendency of the appeal.
Learned counsel for the appellant challenging the impugned order contended that service provider was registered and observations made by the Tribunal were not correct. He further submits that limitation to initiate the proceedings had run out and extended period of limitation could not have been invoked. He submits that the Tribunal did not apply its mind to the aforesaid submission.
We have considered the respective submissions of the learned counsel for the parties and perused the record.
There is no dispute that service tax was not deposited either by the appellant or by the M/s Mawana Steels Pvt. Ltd., Kanpur. The question as to whether present was the case where the extended period of limitation was to be invoked, depends on examination of the facts and the allegation of the parties, which can be gone into the appeal. The tribunal has taken note of the said submission. We do not find any error in the order of the Tribunal in exercise of its discretion in deciding the stay application. We do not find any substantial question of law involved in the appeal The appeal is dismissed.
However, we provide that subject to deposit of the amount as directed by the Tribunal by 15th April, 2012, the appeal shall be heard on merits of the case.
(Prakash Krishna,J) (Ashok Bhushan,J) Order Date :- 23.3.2012 MK/