Case Law Details
IN THE HIGH COURT OF BOMBAY
Central Excise Appeal (L) No. 124, 125 and 126 of 2010
TRIG DETECTIVE PVT. LTD.
Vs
COMMISSIONER OF SERVICE TAX, MUMBAI
J P Devadhar and Mrs Mridula Bhatkar, JJ
Dated : January 14, 2011
Appellant Rep by: Mr M H Patil and Mr Kails Tiwari
Respondent Rep by: Ms Suchitra Kamble
JUDGEMENT
P C
All these appeals are filed against the order of CESTAT dismissing the appeals filed by the appellant mainly on the ground that the appellant has failed to make payment of pre deposit amount of Rs.3 crores as ordered by the CESTAT. Counsel for the appellant hands over the pay order for a sum of Rs.3 crores drawn in the name of S.B.I. Service Tax to Ms. Suchitra Kamble , counsel for the Revenue in compliance of the order passed by the CESTAT. Since the order of the CESTAT regarding pre- deposit is complied with, order passed by the CESTAT dismissing the appeals on 12/11/2010/15/11/2010 is quashed and set aside.
2. The appeals are restored to the file of the CESTAT.
3. CESTAT is directed to dispose of the appeals on merits and in accordance with law.
4. In view of the restoration of the appeals the attachment order dated 4/1/2011 shall stand vacated.