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2015 Supreme(SC) 118
SUPREME COURT OF INDIA
ANIL R. DAVE, SHIVA KIRTI SINGH, JJ.
M/S ANVIL CABLES PVT LTD – Appellants
VERSUS
COMMNR.OF CENTRAL TAXES & SERVICE TAX – Respondents
CIVIL APPEAL NO. 1651 OF 2015 [@ SPECIAL LEAVE PETITION (C) NO. 27080 of 2013]
Decided On : 06-02-2015
Headnote:Tax laws – Rs. 25,000/- directed to be paid to sole respondent – If payment is made within stipulated period, impugned judgment will be set aside and Tax Appeal No. 3 of 2013 shall be restored to its original number and shall be heard on merits by the High Court – Failing this, impugned judgment shall remain in force. (Para 2, 3, 4)
JUDGMENT
ANIL R. DAVE, J.
Leave granted.
2. Looking at the peculiar facts of the case, in the interests of justice, we direct that upon payment of Rs. 25,000/-by way of costs to the sole respondent within two months from today, the impugned Judgment shall be set aside and Tax Appeal No. 3 of 2013 shall be restored to its original number and shall be heard on merits by the High Court.
3. With the above directions, the Civil Appeal is allowed with the abovesaid costs.
4. It is clarified that if the amount is not deposited within the stipulated time, this order shall not operate and the impugned Judgment shall remain in force.
