The petitioner is assessed for short payment of Service Tax for the assessment years 2006-2007 to 2010-2011. The proposal made in the Show-Cause notice was confirmed by the 3rd respondent by an order dated 28.01.2014. Aggrieved by the said order, the petitioner filed Ext.P1 appeal before the 2nd respondent along with stay petition under Section 35 F of the Central Excise Act, 1944. In Ext.P1 appeal, the petitioner sought an order for entertaining the appeal without insisting pre-payment of the tax and penalty and also for condonation of delay of one week in filing the appeal. As evident from Ext.P2, the 2nd respondent acknowledged the receipt of Ext.P1 appeal on 24.04.2014. Now, the grievance of the petitioner in this writ petition is that during the pendency of Ext.P1 appeal, the 5th respondent has issued Ext.P3 demand notice, initiating recovery proceedings. 2. Heard the arguments of the learned counsel for the W.P.C.No.35324 OF 2014 2 petitioner and the learned Central Government Counsel appearing for the respondents.
3. Against the order passed by the 3rd respondent on 28.01.2014 for the years 2006-2007 to 2010-2011, the petitioner has filed Ext.P1 appeal before the 2nd respondent along with a stay petition. Now, during the pendency of the said appeal, recovery proceedings have initiated against the petitioner based on Ext.P3 demand notice issued by the 5th respondent. Taking into account the fact that Ext.P1 appeal filed by the petitioner is pending consideration before the 2nd respondent from 24.04.2014 onwards, as evident from Ext.P2 acknowledgement, there will be a direction to the 2nd respondent to consider and pass appropriate orders on the delay condonation petition and stay petition filed along with Ext.P1 appeal, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, with notice to the petitioner.
It is made clear that, till such disposal of the delay condonation petition and stay petition, all recovery proceedings W.P.C.No.35324 OF 2014 3 pursuant to Ext.P3 demand notice shall be kept in abeyance.
The writ petition is disposed of.
Sd/-
ANIL K. NARENDRAN, JUDGE sp