IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 27TH JANUARY 2011 / 7TH MAGHA 1932 WP(C).No. 1858 of 2011(F) ------------------------- PETITIONER(S): --------------- M/S. AKBAR TRAVELS OF INDIA (P) LTD., VI/401, KASHKAND CHAMBERS, BANK ROAD, KOZHIKODE, REP. BY ITS MANAGER MR. T.K.SUKESH MENON. BY ADV. SRI.M.MUHAMMED SHAFI SRI.ABDURAHIMAN VAYALIL PEEDIKAYIL RESPONDENT(S): --------------- 1. THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS (APPEALS), I.S.PRESS ROAD, ERNAKULAM-18. 2. THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, KOZHIKODE DIVISION, KOZHIKODE-673 001. ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS FOR R2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/01/2011 ALONG WITH W.P(C) NO.1892 OF 2011. THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J ---------------------------------------------------- W.P(C) Nos.1858/2011 & 1892/2011 --------------------------------------------------- Dated this the 27th day of January, 2011. J U D G M E N T The common petitioner in both these cases, who is aggrieved by the demand issued for payment of Service Tax with penalty, under Ext.P1 order (in both cases), had filed statutory appeal before the 1st respondent. Along with appeals, the petitioner had also filed Ext.P3 petition seeking dispensation of the pre-requisite condition for deposit of the Tax amount. According to the petitioner, the appeal as well as the application for dispensation filed in both these cases are pending consideration and disposal before the 1st respondent. Grievance of the petitioner is that in the meanwhile coercive steps of recovery is being threatened for realising amounts covered under Ext.P1. Therefore the petitioner seeks interference of this Court to restrain the recovery steps till the disposal of the appeals. 2. Heard; standing counsel for the respondents in both the cases. Considering pendency of the matter before W.P(C) Nos.1858/2011 & 1892/2011 2 the statutory authority, I am of the view that these writ petitions can be disposed of directing that authority to take effective steps for an early disposal of the matter. 3. Accordingly, these writ petitions are disposed of directing the 1st respondent to consider and pass orders on Ext.P3 applications in both these cases, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time the orders are passed by the 1st respondent as directed above, recovery of amounts covered under Ext.P1 order in both these cases shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM JUDGE ab