[Order]. - Sri T.M. Venkatareddy, learned Central Government Senior Standing Counsel is directed to take notice for the respondents.
2. The petitioner suffered original order as per Annexure-C under the provisions of Central Excise and Service Tax Act. Against the impugned order the petitioner filed appeals before the Commissioner of Central Excise and Service Tax (Appeals) and also stay application. In the meanwhile the respondents have issued the demand notice as per Annexure-A. In the circumstances the petitioner is before this Court.
3. It is obligatory on the part of the Appellate Authority to consider the appeals and also stay application moved by the petitioner. Though the appeals and the stay application are pending from the year 2011, the Appellate Authority has not passed any orders. In the circumstances a writ of mandamus is hereby issued to the Commissioner of Central Excise and Service Tax (Appeals) at Bangalore to consider the appeals and also the stay application moved by the petitioner in accordance with law and as expeditiously as possible and in any event, not later than four weeks from the date of receipt of copy of this order. In the meanwhile there will be an interim order of stay of the impugned notice at Annexure-A for a period of four weeks.
4. Accordingly, writ petition is hereby disposed of.
5. Three weeks’ time is granted to file memo of appearance.
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