M/S. Jai Matadi Sales Corporation vs Commissioner Of Central Excise, ...

Customs Excise and Service Tax Appellate Tribunal2 February 2015

CitationAppeal No. E/88325, 88326,88312,88314/14-MUM

Ratio decidendi

The rule this decision rests on

The appeals of three of the four appellants are liable to be dismissed where there is no report or evidence that they have complied with the pre-deposit direction of the Tribunal, as required under Section 35F of the Central Excise Act, 1944.

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. E/88325, 88326,88312,88314/14-MUM

[Arising out of Order-in- Original No. 37/CEX/COMMR/2014 dtd. 16/6/2014 passed by the Commissioner of Central Excise, Customs and Service Tax Aurangabad]

For approval and signature:

Honble Mr. P.K. Jain, Member(Technical) 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. Jai Matadi Sales Corporation M/s. Shree Forwarding Transport Agency Shri. Shrivallabh Purohit M/s. Baba Sailani Roadways :

Appellants

Commissioner of Central Excise, Customs and Service Tax Aurangabad

Respondent

Appearance

None for the Appellants Shri. V. K. Agarwal, Addl. Commissioner(A.R) for the Respondent

CORAM:

Honble Mr. P.K. Jain, Member(Technical) Honble Mr. Ramesh Nair, Member (Judicial)

Date of hearing: 2/2/2015 Date of decision 2/2/2015

ORDER NO.

Per : P.K. Jain

The first applicant namely M/s. Jai Matadi Sales Corporation has complied with the direction of this Tribunal vide order No.S/507-510/14/EB/C-II dated 22/9/2014. As far as remaining three applicants are concerned, there is no report or evidence that they have complied with the direction of this Tribunal. Accordingly, the appeals (Nos. E/88326, 88312, 88314/14-MUM) of remaining three applicants are dismissed for non-compliance with the requirement of Section 35F of the Central Excise Act 1944. The appeal No. E/88325/14-MUM of M/s. Jai Matadi Sales Corporation will come up for hearing in its turn. (Dictated in court)

Ramesh Nair Member (Judicial) P.K. Jain Member(Technical)

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