Bright Kuries And Loans Pvt. Ltd vs Commissioner Of Central Excise, ...
- CitationAppeal No. 311/2013 ST dated 11/12/2013 passed by Commissioner of Central Excise and Servic
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal as defective where the appellant, having been directed by the Registry to cure specified defects (filing certified copies of the impugned orders and show-cause notice, filing a stay petition for non-deposit of the confirmed demand, and paginating and indexing the appeal), fails to remove those defects when the matter is called for hearing.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 311/2013 ST dated 11/12/2013 passed by Commissioner of Central Excise and Service Tax, COCHIN( Appeal) ]
For approval and signature:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI 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?
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?
Bright Kuries and Loans Pvt. Ltd Bright Towers, St. Thomas College Road, TRICHUR. KERALA Appellant(s)
Versus
Commissioner of Central Excise, Customs and Service Tax Calicut CENTRAL REVENUE BUILDING, MANANCHIRA, CALICUT, KOZHIKODE - 673001 KERALA Respondent(s)
Appearance:
None For the Appellant
Mr. Pakshi Rajan, Addl. Commissioner (AR) For the Respondent
Date of Hearing: 26/03/2015
Date of Decision: 26/03/2015
CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER
Final Order No. 20846 / 2015
Per : ARCHANA WADHWA
The appellant was issued a defect memo by the Registry directing them to file the certified copies of the impugned orders as also the show-cause notice. They were also directed to file a stay petition inasmuch as the appellant had not deposited the confirmed demand of tax, interest and penalty. Further, they were also directed to properly page number the appeal along with a proper index.
2. On matter being called today, neither said defects stand removed by the appellant nor is there any response from them. Accordingly we dismiss the appeal as defective. (Order pronounced in open court)
B.S.V.MURTHY TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER
rv 2
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