Anand Agencies v. Cce Coimbatore .

2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :

3. Whether the Member wishes to see the fair copy of

4. Whether Order is to be circulated to the Departmental Authorities? : Anand Agencies Appellants Versus CCE Coimbatore Respondent Appearance: None Shri V.V.Hariharan, JCDR For the Appellants For the Respondent CORAM: Honble Mr.P.Karthikeyan, Member (Technical) Date of hearing : 5.1.2009 Date of decision : 5.1.2009 Final Order No.____________ M/s.Anandi Agencies, the appellants herein, had short paid an amount of Rs.2,35,376/- payable towards service tax classified under the category of Clearing and Forwarding Agent during the period 2001-02 to 2003-04. Adjudicating a show-cause notice issued to the appellants, the short paid tax was demanded along with applicable interest. The lower authority also imposed a penalty of Rs.2,30,456/- under Section 78 of the Finance Act, 1994. Vide the impugned order, the Commissioner (Appeals) upheld the order of the original authority.

2. When the case is called, none appeared representing the appellants. A letter dt. 5.1.2009 from M/s.Anand Agencies is on record. It is claimed that the appellants had received Form-2 dt. 11.11.2008 certifying full and final settlement of tax arrears under Section 96 (2) of the Finance Act, 2008 issued under Dispute Resolution Scheme (DRS), 2008.

3. Ld. JCDR submits that the dues adjudged in the impugned order had been settled under the DRS, 2008. Accordingly, an order dt. 7.10.2008 was issued by the Asst. Commissioner determining the amount payable by the appellants for the full and final settlements of the tax arrears relating to the dispute. The certificate in Form-2 dt. 11.11.08 issued by the designated authority evidenced acceptance of payment of the dues under the scheme as determined by the competent authority. The ld.JCDR submits that the subject appeal has to be treated as withdrawn by the appellants once the dues are settled under the DRS.

4. On a careful consideration of the submissions by both parties, I find that the appellants have paid the amount determined to be payable in respect of the impugned order in terms of DRS. As per the scheme, once an order is issued determining the amount payable and a certificate in Form-2 evidencing payment of the dues in terms of the order is issued by the competent authority, any appeal pending in the matter shall stand withdrawn. Accordingly, the appeal is dismissed as withdrawn. (Dictated and pronounced in open court) (P.KARTHIKEYAN) MEMBER (T)