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M/s. Anvil Cables Pvt. Ltd. v. Commnr. of Central Taxes & Service Tax

Service Tax — Tax appeal — Looking at the peculiar facts of the case, in the interests of justice, direction issued that upon payment of Rs 25,000 by way of costs to the sole respondent within two months from today, the impugned Judgment shall be set aside — And Tax Appeal on being restored to its original number, shall be heard on merits by the High Court — Constitution of India, Art. 132                                                   (Para 2)

(Anil R. Dave and Shiva Kirti Singh, JJ.)

M/s. Anvil Cables Pvt. Ltd. ________________ Appellant

v.

Commnr. of Central Taxes & Service Tax _____ Respondent

Civil Appeal No. 1651 of 2015, decided on February 6, 2015


[@ Special Leave Petition (C) No. 27080 of 2013]

The Judgement of the court was delivered by


Per Anil R. Dave, J.

Leave granted.

Looking at the peculiar facts of the case, in the interests of justice, we direct that upon payment of Rs. 25,000/- by way of costs to the sole respondent within two months from today, the impugned Judgment shall be set aside and Tax Appeal No. 3 of 2013 shall be restored to its original number and shall be heard on merits by the High Court.

With the above directions, the Civil Appeal is allowed with the abovesaid costs.

It is clarified that if the amount is not deposited within the stipulated time, this order shall not operate and the impugned Judgment shall remain in force.

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