Bharat Sanchar Nigam Ltd vs Cce, Chandigarh
- CitationExcise Appeal No.E/50469/2014-EX(DB)
Ratio decidendi
The rule this decision rests on
The appeal is dismissed for non-compliance with the pre-deposit requirement under Section 35F of the Central Excise Act, 1944, where the appellant, directed to deposit a specified amount within a fixed time, did not report compliance and placed no copy of the High Court order extending that time on record.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI, PRINCIPAL BENCH NEW DELHI
Date of Hearing:30.03.2015
Excise Appeal No.E/50469/2014-EX(DB)
[Arising out of Order-in-Original No.64/CE/CHD-II/2013 dated 23.09.2013 passed by the Commissioner of Customs and Central Excise, Chandigarh]
Bharat Sanchar Nigam Ltd. Appellant
Vs.
CCE, Chandigarh Respondent
For approval and signature:
Honble Shri Rakesh Kumar, Member (Technical)
Honble Shri S.K. Mohanty, Member (Judicial)
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
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 Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Appearance: Rep.by none for the appellant.
Rep. by Shri Yashpal Sharma, DR for the respondent.
Coram: Honble Shri Rakesh Kumar, Member (Technical)
Honble Shri S.K. Mohanty, Member (Judicial).
Final Order No.51039/2015 dated: 30.03.2015
Per Rakesh Kumar:
In this case, the appellant vide Stay Order No.54670/2014 dated 9.12.2014 had been directed to pre-deposit an amount of Rs.10 Lakhs within period of six weeks and compliance to be reported on 27.01.2015.Subsequently, the Tribunal Vide Interim Order no.49/2015 dated 27.01.2015 made certain corrections in the Stay Order and further period of four weeks was granted and compliance was to be reported on 26.02.2015.
2. Today when this matter was called for reporting compliance, none representing the appellant appeared. There is a letter dated 25.02.2015 of the appellant mentioning that the appellant had filed a CWP No.3310-2015 against the stay order no.54670/2014-EX(DB) dated 9.12.2014 of the Tribunal and the Honble High Court while dismissing the CWP on 24.02.2015 has extended the time to deposit the money and copy of the order is yet not available with them. No further communication has been received and as such, the copy of the High Courts order has not been placed on record. No copy of the High Courts order has been received by the ld. DR.
3. In view of this, the appeal is dismissed for non-compliance with the provisions of Section 35 F of the Central Excise Act, 1944.
(Rakesh Kumar)
Member (Technical)
( S.K. Mohanty)
Member (Judicial)
Ckp
1
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free