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Amalapuram Municipality vs Commissioner Of Central Excise, ...

Customs Excise and Service Tax Appellate Tribunal30 March 2015

Ratio decidendi

The rule this decision rests on

The appeals are dismissed for non-compliance with the pre-deposit condition under Section 35F of the Central Excise Act, read with the stay orders directing deposit of a specified portion of the confirmed service tax within the stipulated period, where no compliance is shown on record and no one appears for the appellant.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREAppeal(s) Involved:ST/1730/2012-DB, ST/1731/2012-DB

[Arising out of Order-in-Appeal No. 10/2012 dated 26/04/2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam-II] [Arising out of Order-in-Appeal No. 09/2012 dated 26/04/2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam-II]

For approval and signature:

HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Mr. B.S.V. MURTHY, TECHNICAL MEMBER

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes

Amalapuram Municipality Rep. By its Commissioner, Amalapuram, East Godavari Dist. Andhra Pradesh Appellant(s)

Versus Commissioner of Central Excise, Service Tax and Customs Visakhapatnam-II Central Excise Building, Port Area, Visakhapatnam  530 035 Andhra Pradesh Respondent(s)

Appearance:

None For the Appellant

Mr. S. Ila, AR For the Respondent

Date of Hearing: 30/03/2015 Date of Decision: 30/03/2015 CORAM:

HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Mr. B.S.V. MURTHY, TECHNICAL MEMBER

Final Order Nos. 20916-20917 / 2015

Per: ARCHANA WADHWA

Vide Miscellaneous Order Nos. 22429/2014 dated 22.09.2014 and 22378/2014 dated 22.09.2014, appellant was directed to deposit 50% of the confirmed service tax of Rs. 4,10,258/- (Rupees Four Lakhs Ten Thousand Two Hundred and Fifty Eight only) within a period of 8 weeks from that date in the first case and entire service tax confirmed in the second case.

2. On matter being called today neither anybody appeared nor is there any compliance report on record. We accordingly dismiss the appeals for non-compliance with the provisions of Section 35F of Central Excise Act read with the Stay Orders referred supra. (Order pronounced and dictated in open court)

(B.S.V. MURTHY) TECHNICAL MEMBER (ARCHANA WADHWA) JUDICIAL MEMBER

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