K. Anantha Rao vs Commissioner Of Central Excise ...

ST/Stay/1476/2012, ST/Stay/409/2010 in ST/2042/2012-DB, ST/732/2010-DB

Appeal(s) Involved:

ST/2042/2012-DB, ST/732/2010-DB

[Arising out of Order-In-Appeal No VIZ-STX 001 COM 001-038-2012 dated 05/03/2012 passed by Commissioner of Central Excise , VISAKHAPATNAM-I ]

[Arising out of Order-In-Appeal No 12-2009 dated 20/11/2009 passed by Commissioner of Central Excise , VISAKHAPATNAM-I ]

For approval and signature:

HON'BLE Shri JUSTICE G. RAGHURAM, PRESIDENT

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?

K. ANANTHA RAO, SPECIAL CLASS CONTRACTOR, OPP. INDUSTRIAL ESTATE,AMADALAVALSA, SRIKAKULAM, A.P. Appellant(s)

Versus

Commissioner of Central Excise ,Customs and Service Tax VISAKHAPATNAM-I NULL CENTRAL EXCISE BUILDING PORT AREA VISAKHAPATNAM - 530035 ANDHRA PRADESH Respondent(s)

Appearance:

Shri Nagaraja, Advocate T. RAJESWARA SASTRY & ASSOCIATAES. # 48, 11TH MAIN ,BANASHANKARI, 2ND STAGE, BANGALORAE - 560070 KARNATAKA For the Appellant

Shri N. Jagadish, Superintendent(AR) For the Respondent

Date of Hearing: 06/02/2015

Date of Decision: 06/02/2015

CORAM:

HON'BLE Shri JUSTICE G. RAGHURAM, PRESIDENT

HON'BLE Shri B.S.V.MURTHY, TECHNICAL MEMBER

Final Order No. 20259-20260 / 2015

Per : JUSTICE G. RAGHURAM

The appellant is an individual and these appeals have been preferred against Order-in-Original No.12/2009(RS) dt. 20/11/2009 and Order-in-Original No.VIZ-STX-001-COM-038-12 dt. 05/03/2012, both passed by the Commissioner of Central Excise & Customs, Visakhapatnam-I.

2. In the facts and circumstances stated hereinafter is not necessary to set out the issues presented in the appeals. Proceedings were initiated by respective show-cause notices and the impugned adjudication orders are passed against the appellant, a proprietor concern, for levy of service tax. It is represented by the counsel for the appellant that the appellant died on 22/06/2014 and a copy of the Certificate of Death issued by the Greater Visakhapatnam Municipal Corporation bearing No.0239594 is also filed in support of the argument. Counsel represents that the appeals have been abated in view of the death of the sole appellant. Appeals are accordingly dismissed. (Order pronounced in open court)

JUSTICE G. RAGHURAM PRESIDENT

B.S.V.MURTHY TECHNICAL MEMBER

Raja.

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