M/S. Blue Boys vs Commissioner Of Service Tax, Pune-Iii

Customs Excise and Service Tax Appellate Tribunal11 June 2015

CitationAPPEAL NO. ST/85573/14-MUM

Ratio decidendi

The rule this decision rests on

The appeal is dismissed for non-compliance with the registry's defect notices: where the appellant, despite repeated extensions of time, neither appears nor cures the listed defects (unsigned prayer application, absence of proof of date of receipt of the impugned order, and the requirement to file in the prescribed format), the Tribunal may dismiss the appeal as a consequence of that default.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALWEST ZONAL BENCH AT MUMBAICOURT NO. IIAPPEAL NO. ST/85573/14-MUM

[Arising out of Order-in-Appeal No. PUN-EXCUS-003-APP-289-13-14 dtd. 21/10/2013 passed by the Commissioner of Central Excise (Appeals), Pune-III]

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. Blue Boys :

Appellants

Commissioner of Service Tax, Pune-III. :

Respondent

Appearance

None for the Appellants Shri S. V. Nair, Asstt. Commissioner (A.R.) for the Respondent

CORAM:

Honble Mr. Ramesh Nair, Member (Judicial)

Date of hearing: 11/6/2015 Date of decision: 11/6/2015

ORDER NO.

Per : Ramesh Nair

This appeal is listed for curing the defect pointed out by the registry vide letter dated 20/2/2014. Subsequently show cause notice dated 17/3/2015 was issued and the matter was listed for curing following defect:-

(a) Prayer of appeal/stay/cross objection/misc. Cod application not signed.

(b) Proof regarding date of receipt of the order impugned in appeal to be submitted.

on 12/12/2014, 13/3/2014, 7/4/2015 and the time was extended by the bench. Thereafter on 8/5/2015 further time was given for six weeks for curing the aforesaid defects. However neither anybody appeared today when the matter is called for nor the defects have been cured, therefore the appeal is dismissed.

(Dictated in court)

Ramesh Nair Member (Judicial)

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