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Judgment
This is an appeal under Section 35G of the Central Excise Act, 1944 (the Act) by M/s. Chhattisgarh Steel Casting Limited (the Assessee) against the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (the Tribunal) dated 2-12-2013 by which the application of the assessee for waiver of pre-deposit was partly dismissed as well as the order dated 7-2-2014 dismissing the appeal of the assessee for non-deposit of the amount mentioned in the order dated 2-12-2013.
The Facts
The assessee was given a show cause notice dated 21-1-2010 requiring it to show cause as to why Service Tax of Rs. 45,30,609/- along with penalty of the same amount and the interest be not imposed upon it for rendering service as a Real Estate Agent.
The assessee filed its reply, however, the notice was confirmed on 31-3-2011 by the Assessing Officer (the AO).
Aggrieved by the order of the AO, the assessee filed an appeal before the Commissioner (Appeals) which was dismissed on 2-3-2013.
Against the order passed by the Commissioner (Appeals), the assessee filed an appeal before the Tribunal along with an application for waiver of pre-deposit of the amount. This application was partly dismissed on 2-12-2013. The assessee was required to deposit the amount of Service Tax along with proportionate interest thereupon within a period of eight weeks and the deposit of the penalty was stayed.
The assessee could not deposit the aforesaid amount and as such, the appeal was also dismissed on 7-2-2014. Hence, the present appeal by the assessee.
The Decision
We have heard Counsel for the parties. The Counsel for the Department was given time to obtain instructions. He has done so. With the consent of the Counsel for the parties, this appeal is being finally decided.
In the appeal, it is alleged that:
� The assessee had taken loan from the UCO Bank for which proceedings for recovery of the money has been taken before the Debts Recovery Tribunal, Jabalpur (the DRT);
� The DRT has also issued a proclamation of sale on 13-11-2013 and thereafter, the plant and machinery of the assessee has been attached;
� There is financial hardship to the assessee.
It is correct that the aforesaid facts regarding the financial hardship were not alleged before the Tribunal. However, the assessee has given explanation for the same. The assessee had sent the documents to the Counsel but before they could reach him the appeal was dismissed by the Tribunal.
Considering the fact that the proceedings for recovery is pending against the assessee by the UCO Bank, a nationalised bank, and the proclamation has also been issued by the DRT, we deem it proper that the question of waiver of pre-deposit may be re-considered by the Tribunal after considering the hardship.
In view of the above, the order dated 2-12-2013 and 7-2-2014 are set aside and the matter is remanded back to the Tribunal.
The assessee may appear before the Tribunal on 7-5-2015 and may also file an affidavit mentioning the facts regarding financial hardship. Thereafter, the Tribunal may decide the application afresh without being influenced by any observation made in this judgment or any orders passed by the Tribunal on 2-12-2013 and 7-2-2014. With the aforesaid observations, this appeal is allowed.