Case Law Details

Case Name : Ved Pharmaceuticals (P.) Ltd. Vs Commissioner of Central Excise (CESTAT Ahemedabad)
Appeal Number : Order Nos. S/1213/WZB/AHD. of 2012
Date of Judgement/Order : 28/06/2012
Related Assessment Year :
Courts : All CESTAT (1058) CESTAT Ahmedabad (142)


Ved Pharmaceuticals (P.) Ltd.


Commissioner of Central Excise

Order Nos. S/1213/WZB/AHD. of 2012

& M/1250/WZB/AHD. of 2012

Application No. ST/COD/638 of 2011

ST/S/581 of 2011

Appeal No. ST/ 290 of 2011

June 28, 2012


M.V. Ravindran, Judicial Member

This application for condonation of delay is for condoning the delay of 29 days in filing the appeal belatedly before the Tribunal.

2. After hearing both sides and perusal of the records, we find that the appellant’s signatory director of the applicant company was abroad during the time when the orders were received from the superintendent, and when the orders were served on the consultant. It is the submission of the ld. Counsel that the appellant company or the director was not aware of the receipt of the passing of the order. In support of that, he files a notarized affidavit of Shri Amar Doshi appellant signatory of the applicant company which is notarised in America.

3. On perusal of the said affidavit we find that the applicant has made out case for condoning the delay. Accordingly, application for the condonation of delay in filing the appeal before the Tribunal is allowed and registry is directed to take on record the stay petition and appeal.

4. At this juncture, ld. counsel submits that the stay petition may be disposed of as they have already deposited the entire amount of the service tax liability along with interest.

5. Ld. SDR submits that the appellant has paid of the entire amount of the service tax liability along with interest.

6. On perusal of the records, we find that the issue involved in this case is regarding the commission paid to the foreign agents prior to 18.04.06 and also post 18.4.06. Since the appellant has paid entire amount of the service tax liability along with the interest, we allow the application for the waiver of the pre-deposit of the balance amounts involved and stay the recovery thereof till the disposal of appeal.


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