M/S. Rajkiran Enterprises vs Commr. Of Central Excise,Customs &

Customs Excise and Service Tax Appellate Tribunal6 July 2015

CitationService Tax Appeal No. 75055/2013

Ratio decidendi

The rule this decision rests on

The appeal may be dismissed for the appellant's failure to comply with a Tribunal direction to pre-deposit a stated percentage of the disputed Service Tax within a fixed period, where that non-compliance is established on the record and the Revenue invokes the pre-deposit requirement under Section 35F of the Central Excise Act, 1944 as applicable to Service Tax matters.

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

Judgment

As delivered

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALEAST REGIONAL BENCH : KOLKATAService Tax Appeal No. 75055/2013

(Arising out of the Order-in-Appeal No.55/ST/B-I/2012 dated-12.11.2012 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, BBSR)

For approval and signature of:

DR.D.M. MISRA, HONBLE JUDICIAL MEMBER DR. I.P. LAL, 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. Rajkiran Enterprises

APPELLANT(S) VERSUS

Commr. of Central Excise,Customs & Service Tax, BBSR-I RESPONDENT(S) APPEARANCE

NONE FOR APPELLANT(S) Sri S. N. Mitra, A.C. (A.R.) FOR THE RESPONDENT(S)

CORAM:

DR.D.M. MISRA, HONBLE JUDICIAL MEMBER DR. I.P. LAL, HONBLE TECHNICAL MEMBER

DATE OF HEARING & DECISION : 06/07/2015

ORDER NO. FO/A/75360/2015 Per DR.D.M. MISRA Vide order No. SO/75228/2015 dated 12th March, 2015 this Tribunal directed the applicant to deposit 10% of the Service Tax amount within a period of eight weeks and report compliance on 18/05/2015. The matter was listed for hearing on 25/05/2015 and adjourned to today i.e. on 06/07/2015.The said order, nor the notices of hearing sent to the appellant by the Registry, returned as undelivered.

2. The Ld. A.R. for the Revenue submits that since the applicant has not complied with the direction of pre-deposit, therefore, the appeal is liable to be dismissed under Section 35F of Central Excise Act, 1944 as applicable to Service Tax matters.

3. We find force in the contention of the Revenue. Accordingly, the appeal is dismissed for non-compliance with the order dated-12/03/2015.

(Dictated & pronounced in the open Court) Sd/- 08/07/15 Sd/- 08/07/2015 (DR.I.P.LAL) (DR. D.M. MISRA) TECHNICAL MEMBER JUDICIAL MEMBER

k.b/-

Service Tax Appeal No. 75055/2013

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