Case Law Details

Case Name : Logos Constructions (P.) Ltd. Vs Commissioner of Service Tax, Chennai (CESTAT Chennai)
Appeal Number : Final Order No. 274 of 2012
Date of Judgement/Order : 20/03/2012
Related Assessment Year :
Courts : All CESTAT (1011) CESTAT Chennai (138)

CESTAT, CHENNAI BENCH

Logos Constructions (P.) Ltd.

V/s.

Commissioner of Service Tax, Chennai

Final Order No. 274 of 2012

Misc. Order Nos. 200 & 201 OF 2012

APPLICATION NOS. ST/MISC./38 & 96 OF 2012

APPEAL NO. ST/111 OF 2011

March 20, 2012

ORDER

S.S. Kang, Vice President 

Heard both sides.

2. Appellants have filed an application for modification of the stay order dated 13.10.2011. The appellants filed appeal against the adjudication order wherein a demand of Rs. 4,07,86,869 along with interest is confirmed and penalty is imposed. Applicants also asked for waiver of pre-deposit of dues and the Tribunal after giving hearing to the appellants at length directed them to deposit an amount of Rs. 1 crore within 8 weeks for hearing of the appeal. The appellants filed a writ petition before the Hon’ble Madras High Court vide order dated 19.12.2011 dismissed the writ petition. The Hon’ble Madras High Court, however, granted time to report compliance to the condition of stay order upto 30.01.2012.

3. We find that the appellants have filed a writ petition against the stay order dated 13.10.2011 passed by the Tribunal and Hon’ble Madras High Court had dismissed the writ petition. As the order passed by the Tribunal is merged with the order passed by the Hon’ble High Court, hence the Tribunal has no power to modify the stay order dated 13.10.2011. Further, we note that the vide order dated 19.12.2011 has granted time to make deposit as per the stay order passed by the Tribunal by 30.01.2012 and the appellants had not complied with the directions of the Hon’ble Madras High Court. Therefore, the appeal is dismissed for non-compliance with the provisions of section 35 of the Central Excise Act.

The miscellaneous application and the appeal are dismissed.

NT

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