TVS MOTOR CO. LTD Vs. COMMISSIONER OF CENTRAL EXCISE
LAWS(SC)-2014-3-95
SUPREME COURT OF INDIA
Decided on March 03,2014

Tvs Motor Co. Ltd. Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE Respondents

JUDGEMENT

- (1.)ON 06.09.2013 delay in filing Civil Appeal was condoned and the Court passed the following order: -
On 26.4.2013, when the matter came up for consideration, Mr. Alok Yadav, learned Counsel for the Appellant submitted that the Appellant had remitted the total sum of Rs. 44,51,646/ - in protest and without prejudice as per communication dated August 31, 2012 addressed to the Commissioner of Central Excise, Chennai III, Chennai.

In light of the statement made by the learned Counsel, Appellant was directed to file an additional affidavit.

Now an additional affidavit has been filed by the Appellant and in paragraph 2 of the affidavit, it is stated as follows:

That pursuant to the final order No. 652/2012 dated 13.6.2012 passed by Customs Excise and Service Tax Appellate Tribunal, Chennai in Appeal No. ST/219/2009, Appellants have paid the total sum of Rs. 88,18,811/ - which meets and covers the service tax liability as observed by the CESTAT in para 22(2) of its order dated 13.6.2012.

From the above affidavit, it transpires that the Appellant has paid a total, sum of Rs. 88,18,811/ - which covers the service tax liability as observed in paragraph 22(2) of the impugned order dated 13.6.2012.

In view of the above, issue notice confined to the remand of the matter to the Tribunal. Returnable in ten weeks.

In response to the above notice, the Respondent has appeared.

(2.)LEARNED Counsel for the Appellant has no objection if the matter is remanded to the Customs, Excise and Service Tax Appellate Tribunal for fresh hearing and disposal of the appeal being Appeal No. ST/219/2009. We order accordingly. Appeal is disposed of as above. No costs.


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