M/S. Ganapati Tobacco Ltd vs Commr. Of Central Excise & Service Tax
- Case No.Excise Appeal No.E/71491/2013
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal for non-compliance with an earlier order directing pre-deposit of the adjudged duty and penalty as a condition of hearing the appeal, where the appellant fails to comply by the stipulated date, and where that earlier order expressly warned that non-deposit would result in dismissal without further notice; the appellant's subsequent application repeating the grounds already considered in deciding the pre-deposit does not cure that non-compliance.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of the Order-in-Appeal No. 24/CE/B-I/2013 dated-08/07/2013 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, BBSR) For approval and signature of: DR.D.M. MISRA, HONBLE JUDICIAL MEMBER Shri H.K. THAKUR, HONBLE 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 ?
M/s. Ganapati Tobacco Ltd.
APPELLANT(S) VERSUS Commr. of Central Excise & Service Tax, BBSR-I RESPONDENT(S) APPEARANCE NONE FOR APPELLANT(S) Sri S.K. Naskar, A.C. (A.R.) FOR THE RESPONDENT(S)
CORAM:
DR.D.M. MISRA, HONBLE JUDICIAL MEMBER SHRI H.K. THAKUR, HONBLE TECHNICAL MEMBER DATE OF HEARING & DECISION : 24/09/2015
ORDER NO : FO/A/75541/15 Per DR.D.M. MISRA None present for the applicant.
2. Vide order No. SO/75773/2015 Dated-15/07/2015, the applicant was directed to deposit Rs.2.10 Lakhs against confirmed duty of Rs.41.00 Lakhs and equal amount of penalty. The compliance date was mentioned as 24/9/2015. Also it has been mentioned in the said order that failure to deposit the said amount would result in dismissal of appeal without further notice.
3. Ld. A.R. for the Revenue submits that the applicant instead of reporting compliance of the said order again requested for dispensation of pre-deposit of the dues adjudged. He submits that this Tribunal after considering the issues on prima facie basis, has directed the pre-deposit; hence, present application repeating the same grounds, has no merit. Consequently, the appeal is liable to be dismissed for non-compliance, in view of the provisions of Section 35F of CEA,1944.
3. We find merit in the submissions of the Ld. A.R. The appeal is dismissed for non-compliance with the order dated 24.9.2015 in view of the provisions of Section 35F of CEA,1944.
( Dictated and pronounced in the open court) Sd/- 30/0915 Sd/- 30/09/2015 (H.K. THAKUR) (D.M.MISRA) MEMBER (TECHNICAL) MEMBER (JUDICIAL) k.b/-
Excise Appeal No.E/71491/2013
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