Dhone Municipality vs Commissioner Of Central Excise, ...
- CitationAppeal No. 55 and 56/2012 (T) ST dated 24/07/2012 passed by the Commissioner of Customs, Ce
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal for non-compliance with its interim order directing removal of defects in the appeal and deposit of the tax amount, where the appellant fails to comply by the next date of hearing and does not appear.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 55 and 56/2012 (T) ST dated 24/07/2012 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Guntur.]
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?
DHONE MUNICIPALITY DONE PO, KURNOOL DIST AP Appellant(s)
Versus
Commissioner of Central Excise, Customs & Service Tax TIRUPATI 9/86-A, BEHIND WEST CHURCH COMPOUND, AMARAVATHI NAGAR, M.R.PALLI, - 517502 AP
Respondent(s)
Appearance:
None C.H. VENKATESWARA RAO 5-21-104,2/18, Brodiept, GUNTUR - 522002 AP For the Appellant
Mr. Mohd. Yusuf, 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. 20848 / 2015
Per : ARCHANA WADHWA
Nobody appeared on behalf of the appellant. After going through the records, we find that defect memo was issued to the appellant to file two appeals against the impugned order of Commissioner (A), as the said order disposed of two appeals. They were also directed to deposit the tax amount before the next date of hearing.
2. On matter being called today, we find that there is no response to the Interim Order No.17/2015 dated 29.1.2015 passed by the Tribunal. Neither the defects stand removed nor the tax stand paid. Accordingly, we dismiss the appeal for non-compliance with the said order of the Tribunal.
(Order pronounced in open court)
B.S.V.MURTHY TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER
rv 2
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