M/S. Belleza (India) Pvt. Ltd vs Commissioner Of Central Excise, Nagpur
- CitationAPPEAL NO. ST/254/11
Ratio decidendi
The rule this decision rests on
The appeal is dismissed for non-compliance with a condition of pre-deposit: where the Tribunal has directed a pre-deposit as a condition for hearing an appeal and the appellant has not deposited the full amount so directed, the Tribunal may dismiss the appeal on that ground, even though part of the amount was deposited under an earlier interim direction of the High Court that was subsequently appropriated towards the pre-deposit.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. SR/211/NGP/2011 dtd. 20/1/2011 passed by the Commissioner (Appeals), Central Excise & Customs, Nagpur]
For approval and signature:
Honble Mr Ramesh Nair, Member (Judicial)
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1. Whether Press Reporters may be allowed to see : No 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 : seen of the Order?
4. Whether Order is to be circulated to the Departmental: Yes authorities?
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M/s. Belleza (India) Pvt. Ltd. :
Appellants
VS
Commissioner of Central Excise, Nagpur :
Respondent
Appearance
None for the Appellants Shri S.R. Nair, Examiner (A.R.) for the Respondent
CORAM:
Honble Mr. Ramesh Nair, Member (Judicial)
Date of hearing: 16/6/2015 Date of decision: 16/6/2015
ORDER NO.
Per : Ramesh Nair
This appeal is listed for regular hearing, however Shri. S. R. Nair, Ld. Examiner (A.R.) appearing on behalf of the Revenue raised an objection that against the stay order of this Tribunal No. bearing S/252/13/SMB/C-IV dated 1/3/2013 by which this Tribunal directed appellant to deposit 50% of the adjusted amount which comes to Rs. 2,21,443/-. The appellant challenged this order before Honble High Court of Bombay. Honble High Court by interim order dated 10/5/2013 directed to deposit 1 lakh with the department by 15/5/2013. Appellant complying with the direction of Honble High Court deposited Rs. 1 lakh vide GAR-7 Challan dated 15/5/2013. Subsequently the Honble High Court rejected the Central Excise Appeal No.11/2013 by order dated 4/3/2015 and directed that amount of Rs. 1 lakh deposited by the appellant shall be appropriated towards amount of pre-deposit as directed by this Tribunal.
2. None appeared on behalf of the appellant.
3. It is observed from the record that after Honble High Court final order dated 4/3/2015 neither anybody appeared nor appellant deposited remaining amount. On perusal of the records, I find that appellant has not deposited the remaining amount of Rs.1,21,443/-, therefore I dismiss the appeal for non compliance of pre-deposit.
(Dictated in court)
Ramesh Nair Member (Judicial) sk
2
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