IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.3.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.4421 and 4422 of 2011 M/S.POPULAR VEHICLES AND SERVICES LIMITED REP.BY ITS REGIONAL SERVICE MANAGER MR. K.A.SENTHIL KUMAR [ PETITIONER IN BOTH THE WRIT PETITIONS] Vs 1 THE COMMISSIONER OF CENTRAL EXCISE (APPEALS) OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE (APPEALS) NO.26/1 MAHATMA GANDHI ROAD CHENNAI-34. 2 THE DEPUTY COMMISSIONER OF SERVICE TAX IV DIVISION SERVICE TAX COMMISSIONARATE CHENNAI-35. [ RESPONDENTS IN BOTH THE WRIT PETITIONS] W.P.No.4421 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the 1st respondent to take on file the petitioner's Appeal dated 15.01.2011 preferred against the demand of the 2nd respondent in their order in original No.12/2010 dated 30.03.2010 for a sum of Rs.1,97,159/- towards service tax together with cess with interest and penalty and dispose off the same expeditiously in accordance with law on merits. W.P.No.4422 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the 1st respondent to take on file the petitioner's Appeal dated 15.01.2011 preferred against the demand of the 2nd respondent in their order in original No.19/2010 dated 28.04.2010 for a sum of Rs.1,54,818/- towards service tax and other charges and dispose off the same expeditiously in accordance with law on merits. https://hcservices.ecourts.gov.in/hcservices/ For petitioner : Mr.D.S.Rajasekaran For respondents : Mr.Vikram Ramakrishnan C O M M O N O R D E R Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. 2. In view of the averments made in the affidavits filed in support of the writ petitions and in the common counter-affidavit filed on behalf of the respondents and in view of the submissions made by the learned counsels appearing for the parties concerned, this Court finds that sufficient grounds had been made out by the petitioner for the delay in filing the appeals before the first respondent, challenging the orders passed by the second respondent, with regard to the payment of service tax, by the petitioner. 3. In such circumstances, on the petitioner depositing the entire amount demanded as service tax, before the first respondent, within a period of ten days from the date of receipt of a copy of this order, the first respondent is directed to take on file the appeals, dated 15.1.2011, preferred by the petitioner against the order, dated 30.3.2010, demanding the payment of service tax, by the petitioner, and dispose of the same, on merits and in accordance with law, within a period of six weeks thereafter, after giving an opportunity of hearing to the authorised representative of the petitioner company. The writ petitions are disposed of, accordingly. No costs. lan Sd/- Asst. Registrar //True Copy// Sub Asst. Registrar https://hcservices.ecourts.gov.in/hcservices/ To 1 THE COMMISSIONER OF CENTRAL EXCISE (APPEALS) OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE (APPEALS) NO.26/1 MAHATMA GANDHI ROAD CHENNAI-34. 2 THE DEPUTY COMMISSIONER OF SERVICE TAX IV DIVISION SERVICE TAX COMMISSIONARATE CHENNAI-35. + 2 ccs to Mr. D. S. Rajasekaran, Advocate SR No.19134, 19136 Writ Petition Nos.4421 and 4422 of 2011 CK(CO) SR/8.4.2011 https://hcservices.ecourts.gov.in/hcservices/