Professional Couriers v. Commissioner of Central Excise (Appeals), Chennai
2011-03-29
M.JAICHANDREN
body2011
DigiLaw.ai
Judgment :- 1. Heard the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf of the respondents. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that the petitioner had deposited Rs.15,84,360/-, before the adjudication order had been passed by the second respondent. He had also placed before this Court, an order, in Stay Order No.357/2011, dated 07.03.2011, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, at Chennai, in M/s.Concorde Express Logistics India Pvt. Ltd., vs. Commissioner of Service Tax, Chennai, wherein, the requirement of pre-deposit of service tax had been waived, in similar circumstances. 3. In such circumstances, the first respondent is directed to hear and dispose of the appeal, in Appeal No.251/2009 (MST), on merits and in accordance with law, as expeditiously as possible, without insisting upon the petitioner making the pre-deposit, as directed in the impugned order of the first respondent. This Writ petition is ordered accordingly. No costs. Consequently, connected Miscellaneous petition is closed.