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2008 Supreme(Cal) 642

SOUMITRA PAL
Karamchand Thapar and Bros (Coal Sales) Ltd. – Appellant
Versus
UNION OF INDIA – Respondent


Advocates Appeared:
For the Appearing Parties:I.P. Mukherjee, N.K. Poddar, Advocates.

Judgment :-

(1) AFFIIDAVIT-OF-SERVICE filed in Court today be kept on records.

(2) IN the writ petition the petitioner has challenged the order dated 11th june, 2008 passed on the Stay Petition No. SP 314/07 arising out of Service tax Appeal No. 30/07 on the ground that the order of the learned Customs, excise and Service Tax Appellate Tribunal, Kolkata (hereinafter referred to as "the Tribunal") is perverse as it did not consider the judgment and order dated 12th June, 2006 passed by the Mumbai Bench of the Tribunal in the case of the appellant itself wherein full waiver of pre-deposit of service tax and penalty were granted. Moreover, the Tribunal did not consider the case of Naresh Kumar and Co. vs. Commissioner of Service Tax, Kolkata in M. A. 426 of 2006, and S. P. No. 616 of 2006 where in a similar matter it had directed stay of pre-deposit of tax and penalty interest imposed on the appellant therein. Submission has been made that the averments made in the application for stay particularly in paragraph-5 were not considered and order impugned has been passed mechanically without going into the fact whether a prima facie and arguable case have been made out. Instead of consider








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