IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 29-03-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.6700 of 2011 and M.P.No.1 of 2011 The Professional Couriers, No.32, Thiru Vi Ka Road, Royapettah, Chennai – 600 014. .... Petitioner Versus 1.The Commissioner of Central Excise (Appeals), 26/1, Mahatma Gandhi Road, Chennai – 600 034. 2.The Joint Commissioner of Service Tax, MHU Complex, Anna Salai, Chennai - 35 .... Respondents Prayer : Petition filed, seeking for a writ of Certiorarified Mandamus calling for the records of the case in impugned interim order No.Nil dated Nil passed in petitioner's appeal No.251/2009 (MST), passed by the first respondent and to quash the same and consequently direct the first respondent to hear the said appeal No.251/2009 (MST), without insisting upon the pre-deposit of any amount. For Petitioner : Mr.T.Ramesh For Respondents : Mr.S.Yashwanth O R D E R Heard the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf of the respondents. https://hcservices.ecourts.gov.in/hcservices/ 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that the petitioner had deposited Rs.15,84,360/-, before the adjudication order had been passed by the second respondent. He had also placed before this Court, an order, in Stay Order No.357/2011, dated 07.03.2011, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, at Chennai, in M/s.Concorde Express Logistics India Pvt. Ltd., vs. Commissioner of Service Tax, Chennai, wherein, the requirement of pre-deposit of service tax had been waived, in similar circumstances. 3. In such circumstances, the first respondent is directed to hear and dispose of the appeal, in Appeal No.251/2009 (MST), on merits and in accordance with law, as expeditiously as possible, without insisting upon the petitioner making the pre-deposit, as directed in the impugned order of the first respondent. This Writ petition is ordered accordingly. No costs. Consequently, connected Miscellaneous petition is closed. Sd/- Asst.Registrar. /true copy/ Sub Asst.Registrar. cse To 1.The Commissioner of Central Excise (Appeals), 26/1, Mahatma Gandhi Road, Chennai – 600 034. 2.The Joint Commissioner of Service Tax, MHU Complex, Anna Salai, Chennai - 35 1 cc to Mr.T. Ramesh, Advocate, Sr. 22346 Writ Petition No.6700 of 2011 and M.P.No.1 of 2011 MS (CO) kk 30/3 https://hcservices.ecourts.gov.in/hcservices/