M/S. Arunodaya Network Technology (P) ... vs Commissioner Of Central Excise & ...

Customs Excise and Service Tax Appellate Tribunal2 September 2015

CitationAppeal No. BLR-EXCUS-000-ADJ-01/13-14 dated 01/10/2013 passed by Commissioner of Central Ex

Ratio decidendi

The rule this decision rests on

The appeal is dismissed for non-compliance with the pre-deposit condition in Section 35F of the Central Excise Act, read with the conditional stay order directing deposit of the amount within the stipulated time.

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/20526/2014-DB

[Arising out of Order-in-Appeal No. BLR-EXCUS-000-ADJ-01/13-14 dated 01/10/2013 passed by Commissioner of Central Excise and Service Tax (Adjudication), BANGALORE.]

For approval and signature:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, 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

M/s. Arunodaya Network Technology (P) Ltd No. 30, Chakradhar Mansion, Defence Residency, Yelahanka Road, BANGALORE - 560064 KARNATAKA Appellant(s)

Versus

Commissioner of Central Excise & Service Tax (Adjudication) Bangalore-service Tax 1ST TO 5TH FLOOR, TTMC BUILDING, above BMTC BUS STAND,DOMLUR BANGALORE, - 560071 KARNATAKA

Respondent(s)

Appearance:

Mr. B. P. Singh, G.S. KANNUR, ADV NO.4, 14TH CROSS, VYALIKAVAL, BANGALORE - 560003 KARNATAKA For the Appellant

Mr. Pakshi Rajan, Asst. Commissioner (AR) For the Respondent

Date of Hearing: 02/09/2015

Date of Decision: 02/09/2015

CORAM:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

Final Order No. 21822 / 2015

Per : ARCHANA WADHWA

Vide Stay Order No.20904/2015 dated 2.6.2015 appellant was directed to deposit an amount of Rs.1.5 crores along with appropriate interest within a period of 10 weeks from that day. On matter being called today, learned representative appearing for the appellant fairly agrees that neither the deposit stands made nor the impugned order has been challenged before any higher forum. Accordingly, we dismiss the appeal for non-compliance with the provisions of Section 35F of the Central Excise Act read with the stay order referred supra.

(Order pronounced in open court)

ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER

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