Case Law Details
Centro Projects And Marketing Vs Deputy Commissioner (Kerala High Court)
In a recent ruling, the Kerala High Court addressed a pivotal issue concerning Centro Projects and Marketing’s dispute with the Deputy Commissioner. The crux of the matter revolves around a payment discrepancy, where a significant sum remains unaccounted for in the Central Excise portal.
The petitioner, Centro Projects and Marketing, found itself embroiled in a legal tussle following an assessment order (Ext.P3) by the 2nd respondent. Despite the petitioner’s compliance with a portion of the demand stated in Ext.P3, amounting to Rs. 54,70,716/-, challenges arose in initiating an appeal due to a conspicuous absence of this payment on the portal. Consequently, the petitioner faced a requirement to remit 10% of the total demand outlined in Ext.P3 to pursue the appeal.
Acknowledging the payment made by Centro Projects and Marketing during the proceedings, the court noted a discrepancy wherein the sum of Rs. 54,70,716/- failed to reflect on the portal. The learned Standing Counsel representing the respondents admitted to technical glitches causing this discrepancy.
In its verdict, the court prioritized the interest of justice, allowing the petitioner to resort to manual filing for the appeal before the Appellate Authority. This dispensation included crediting the sum previously paid by the petitioner. Notably, the court emphasized the timeliness of the appeal, instructing that compliance within ten days from the ruling date would validate it as timely against the Ext.P3 order.
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