- (1.) HEARD finally with the consent of the learned counsel for the parties.
(2.) THIS writ petition is directed against the impugned order dated 31.01.2013 as well as order dated 19.02.2013, passed by the Commissioner(Appeals-II), Customs and Central Excise, Jaipur. Vide order dated 31.01.2013, stay application as well as application for waiver of pre-deposit amount, were disposed of and appellant was directed to deposit the entire amount of service tax and the remaining amount of interest and penalty was stayed during pendency of the appeal. The petitioner, thereafter, filed an application for modification of the order dated 31.01.2013, but the same was dismissed vide order dated 19.02.2013 (Annexure-7). Submission of the learned counsel for petitioner is that the present matter relates to the period from March, 2007 to July, 2009, wherein service tax has been levied with regard to supply and use of explosive, whereas in the matter of petitioner itself for the subsequent period from July, 2011 to December, 2011, service tax has not been levied and proceedings have been dropped. He submitted that the Department itself has subsequently taken a view that service tax is not leviable on the petitioner. In these circumstances, the Appellate Authority has committed an illegality in directing the petitioner to deposit the entire amount of service tax and in not passing stay order against the recovery of service tax. He, therefore, submitted that the impugned order passed by the Tribunal may be set aside and the entire recovery may be stayed, or in the alternative, petitioner may be permitted to file second stay application, or an application for exemption from pre-deposit, during pendency of the appeal.
(3.) LEARNED counsel for respondents has opposed the writ petition.;