M/S.Bihar State Power Holding Co. Ltd vs Commissioner Of Central Excise & ...
- CitationAppeal No.S.T. 75110/14
Ratio decidendi
The rule this decision rests on
The appeal is not maintainable where the appellant, having been served with a defect memo and a subsequent notice to appear, fails to remove the defects in the appeal and stay petition, and the Tribunal may accordingly dismiss the appeal and the stay petition as not maintainable.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Stay Petition No.SP-75159/14 & Appeal No.S.T. 75110/14 (Arising out of Order-in-Appeal No.468/Pat/S.Tax/Appeal/2013 dated 26.11.2013 passed by the Commissioner(Appeals) of Customs, Central Excise & Service Tax, Patna.)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL) HONBLE DR. I.P. LAL, MEMBER(TECHNICAL)
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 Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental Authorities?
M/s.Bihar State Power Holding Co. Ltd. Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise & Service Tax, Patna Respondent (s)
Appearance:
NONE for the Appellant (s)
Shri A.K.Biswas, Supdt.(A.R.) for the Respondent (s)
CORAM:
Honble Dr. D.M. Misra, Member(Judicial) Honble Dr. I.P. Lal, Member(Technical)
Date of Hearing:- 12.03.2015 Date of Pronouncement :- 12.03.2015
ORDER NO.FO/A/75136/2015
Per Dr. D.M. Misra.
1. None present for the Applicant despite notice. Heard the ld.A.R. for the Revenue.
2. An Appeal has been filed on 27.01.2014. On finding certain defects in the appeal and stay petition, the Registry has issued a defect memo on 05.02.2014 for removal of the same within 21 days. The defects were not removed. Consequently another notice was issued on 29.01.2015 directing the appellant to remain present today i.e. 12.03.2015.
3. The Ld.A.R. for the Revenue submits that inspite of the notice sent to the address recorded in the appeal memo the appellant had neither responded nor removed the defects hence the appeal is not maintainable.
4. We agree with the contention of the ld.A.R. for the Revenue. Consequently the appeal is dismissed being non-maintable. Stay petition is also dismissed.
(Pronounced and dictated in the open court.)
SD/ SD/
(I.P.LAL) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm
2 Appeal No. S.T. 75110/14
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