M/S. Quilon Consulting Engineers vs Commissioner Of Central Excise, ...

Customs Excise and Service Tax Appellate Tribunal21 July 2015

CitationAppeal No. 21/2011 dated 14/12/2011 passed by Commissioner of Central Excise, TRIVANDRUM.]

Ratio decidendi

The rule this decision rests on

The appeal is rejected for non-compliance with the pre-deposit condition imposed under Section 35F of the Central Excise Act, where the appellant, having been directed to deposit a sum as a condition of hearing and having been granted an extension of time to do so, has neither complied nor appeared.

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

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREAppeal(s) Involved:ST/444/2012-DB

[Arising out of Order-in-Appeal No. 21/2011 dated 14/12/2011 passed by Commissioner of Central Excise, TRIVANDRUM.]

For approval and signature:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, 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? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes

M/s. QUILON CONSULTING ENGINEERS GOLULAM, II FLOOR, BEACH ROAD, KOLLAM Appellant(s)

Versus

Commissioner of Central Excise, Customs and Service Tax TRIVANDRUM T.C.NO.26/334(1&2), I.C.E BHAVAN,PRESS CLUB ROAD, TRIVANDRUM - 695001 KERALA Respondent(s)

Appearance:

None S. RAGHU ADV NO.543, 12TH CROSS, 8TH MAIN, J.P.NAGAR 2ND PHASE, BANGALORE 560 078 For the Appellant

Mr. Pakshi Rajan, Asst. Commissioner (AR) For the Respondent Date of Hearing: 21/07/2015

Date of Decision: 21/07/2015

CORAM:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

Final Order No. 21668 / 2015

Per : ARCHANA WADHWA

Vide Stay Order No.20745/2015 dated 31.3.2015, the appellant was directed to deposit an amount of Rs.20 lakhs as a condition of hearing of their appeal. Subsequently, the modification application filed by them was rejected and the period to deposit was extended by another four weeks, vide Misc. Order No.20993/2015 dated 16.6.2015.

2. On matter being called today, neither anybody appeared nor is there any compliance report on record. Accordingly, we reject the appeal for non-compliance with the provisions of Section 35F of Central Excise Act, read with the orders referred supra.

(Order pronounced in open court)

ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER

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