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M/S Knp Construction Pvt.Ltd vs Cce Surat-I

Customs Excise and Service Tax Appellate Tribunal16 January 2015

Ratio decidendi

The rule this decision rests on

The Tribunal cannot entertain an appeal in which the appellant has not shown that the mandatory pre-deposit required under Section 35F of the Central Excise Act, 1944, as amended, has been made; following the amendment of Section 35F on 06.08.2014, such an appeal is liable to be dismissed on that ground.

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

Judgment

As delivered

In The Customs, Excise & Service Tax Appellate TribunalWest Zonal Bench At Ahmedabad

Appeal No.ST/13858/2014 [Arising out of OIO No.SU-EXCUS-001-COM-013-14-15, passed by Commissioner of Central Excise & Customs, Surat]

M/s KNP Construction Pvt.Ltd. Appellant

Vs

CCE Surat-I Respondent

Represented by:

For Appellant: None For Respondent: Shri Jitendra Nair, A.R.

For approval and signature:

Mr. P.K. Das, Honble Member (Judicial) Mr. R.K. Singh, Honble Member (Technical)

1. Whether Press Reporters may be allowed to see the No 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 Seen the order?

4. Whether order is to be circulated to the Departmental Yes authorities?

CORAM:

MR. P.K. DAS, HONBLE MEMBER (JUDICIAL) MR. R.K. SINGH, HONBLE MEMBER (TECHNICAL)

Date of Hearing/Decision:16.01.2015

Order No. A/10072 / 2015, dt.16.01.2015

Per: P.K. Das

1. By Show Cause Notice dt.16.12.2014 issued by the Registry of this Tribunal, the applicant was directed to show cause as to why the appeal/application shall not be rejected under Rule 11 of Customs, Excise & Service Tax Appellate Tribunal (Procedure) Rules, 1982, on the ground that the applicant has not submitted the proof of mandatory deposit as per the provisions of Section 35F of Central Excise Act, 1944 as amended. By hearing notice dt.07.01.2015, the applicant was directed to appear before the Bench on 16.01.2015.

2. None appears on behalf of the applicant. The applicant has not submitted the proof of mandatory deposit as per the provisions of Section 35F of the Central Excise Act, 1944. After amendment of Section 35F on 06.08.2014, the Tribunal shall not entertain any appeal unless the deposit as per Section 35F of the Act has been made.

3. As the applicant failed to submit a proof of mandatory deposit as per the provisions of Section 35F of Central Excise Act 1944, as amended, the Tribunal cannot entertain this appeal. Accordingly, the appeal is dismissed.

(Dictated & Pronounced in Court)

(R.K. Singh) (P.K. Das) Member (Technical) Member (Judicial)

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