IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 26TH SEPTEMBER 2011 / 4TH ASWINA 1933 WP(C).No. 24761 of 2011(U) -------------------------- PETITIONER(S): --------------- M/S.RAINBOW COLOUR LAB, REPRESENTED BY AHAMMED MUSTHAFA THAYYIL, AMBADY BUILDING, OPP.TELEPHONE EXCHANGE, T.B.ROAD, PALAKKAD. BY ADV. SRI.V.V.SURENDRAN RESPONDENT(S): --------------- 1. COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT COMMISSIONERATE, CALICUT-673 001. 2. CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BRANCH, K.G.ROAD, BANGALORE-560 009. ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX FOR R1-2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24761 of 2011(U) APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1: TRUE COPY OF THE ORDER OF ASSESSMENT DATED 7.12.2007. EXHIBIT P2: TRUE COPY OF THE REVISED ORDER OF ASSESSMENT DATED 3.12.2009 EXHIBIT P3: TRUE COPY OF THE MEMORANDUM OF APPEAL BEFORE THE 2ND RESPONDENT dated 4.3.2011. EXHIBIT P4: TRUE COPY OF THE AFFIDAVIT AND PETITION FOR DISPENSING PAYMENT OF TAX AND PENALTY DATED 4.3.2010. EXHIBIT P5: TRUE COPY OF THE STAY ORDER DATED 9.5.2011. EXHIBIT P6: TRUE COPY OF THE PETITION FOR EXTENSION OF TIME FOR COMPLIANCE OF ORDER DATED 10.6.2011. EXHIBIT P7: TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 29.7.2011 RESPONDENTS' EXHIBITS: NIL TRUE COPY PA TO JUDGE. acd S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.24761 OF 2011 ---------------------------------------------- Dated this the 26th day of September, 2011 JUDGMENT The petitioner filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal against orders of the lower authority directing the petitioner to pay service tax. The petitioner also requested for dispensing with pre-deposit of the disputed tax. A conditional order was passed by the Tribunal directing the petitioner to pay an amount of Rs.7.5 lakhs within four weeks and to report compliance on 10.6.2011. The petitioner paid only Rs.1 lakh and sought further time for depositing the balance amount. In the meanwhile, the petitioner paid some more amount totalling Rs.2 lakhs. That request was disposed of by Ext.P7 order directing the petitioner to pay the amount and seek restoration thereafter within a period of six weeks. That is under challenge in this writ petition. But the petitioner now seeks only one month's more time to pay the amount directed to be paid for dispensing with pre-deposit. 2. The learned Standing Counsel for the Board of Excise W.P.(C)No.24761/11 2 and Customs stoutly opposes the prayers. According to him, sufficient time has been granted for the petitioner to make pre-deposit as directed by the Tribunal and therefore, there is no ground for challenging Ext.P7 order. 3. I have considered the rival contentions in detail. I am of opinion that in view of the financial difficulties pointed out by the petitioner, the petitioner can be granted one more month's time purely on compassionate grounds. 3. Accordingly, this writ petition is disposed of with the following directions: If the petitioner pays the entire amount as directed in Ext.P5 order within one month from today, the Tribunal shall treat the payment as within time as per Ext.P5 order and restore the appeal to file for disposing of the same on merits. S. SIRI JAGAN, JUDGE acd W.P.(C)No.24761/11 3 W.P.(C)No.24761/11 4