M/S Rathi Ispat Limited vs Cce, Ghaziabad

Customs Excise and Service Tax Appellate Tribunal29 July 2015

CitationExcise Appeal No. 500 of 2010

Ratio decidendi

The rule this decision rests on

The appeal is dismissed for non-compliance with the pre-deposit condition under Section 35F of the Central Excise Act, 1944, read with the Tribunal's earlier stay order that made deposit of Rs. 8,00,00,000 a condition of hearing the appeal, where no proof of such deposit was on record when the matter was called.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE & SERVICE TAXAPPELLATE TRIBUNALWest Block No. 2, R.K. Puram, New Delhi 110 066.Principal Bench, New DelhiCOURT NO. IIDATE OF HEARING : 29/07/2015.DATE OF DECISION : 29/07/2015.Excise Appeal No. 500 of 2010

[Arising out of the Order-in-Original No. 34/Commissioner/GZB/ 2009 dated 04/11/2009 passed by The Commissioner of Central Excise, Ghaziabad.]

For Approval and signature :

Honble Shri Ashok Jindal, Member (Judicial)

Honble Shri B. Ravichandran, Member (Technical)

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 would 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 :

Department Authorities?

M/s Rathi Ispat Limited Appellant

Versus

CCE, Ghaziabad Respondent

Appearance

Shri Prabhat Kumar, Advocate for the appellant.

Shri R.K. Singh, Special Counsel for the Respondent.

CORAM: Honble Shri Ashok Jindal, Member (Judicial)

Honble Shri B. Ravichandran, Member (Technical)

Final Order No. 52370/2015 Dated : 29/07/2015

Per. Ashok Jindal :-

Vide stay order No. 51771-51773 of 2015 dated 21/05/2015, M/s Rathi Ispat Limited was directed to deposit an amount of Rs. 8,00,00,000/- within the period of eight weeks as a condition of hearing of this appeal.

2. On matter being called today for ascertaining compliance with the above order, there is no compliance report on record. We accordingly dismiss the appeal for non-compliance with the provisions of Section 35F of Central Excise Act readwith the stay order referred (supra).

(Dictated and pronounced in open court)

(Ashok Jindal)

Member (Judicial)

(B. Ravichandran)

Member (Technical)

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