M/S.Rathi Steel And Power Ltd vs Commissioner Of Central Excise, ...

Customs Excise and Service Tax Appellate Tribunal14 September 2015

CitationAppeal No.29/CE/B-II/2012 dated 19.10.2012 passed by Commissioner(Appeals) of Central Exci

Ratio decidendi

The rule this decision rests on

Where the appellant has not complied with a Tribunal direction to deposit the pre-deposit amount required under section 35F of the Central Excise Act, 1944, the appeal is liable to be dismissed for non-compliance with that provision.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATETRIBUNAL, KOLKATAEASTERN ZONAL BENCH: KOLKATA1-2) Appeal Nos. EA-134/12 & EA-72038/13

Sl.No.1) Arising out of Order-in-Original No.CCE/BBSR-II/NO.46/COMM/2011 dated 14.12.2011 passed by the Commissioner of Central Excise, Bhubaneswar-II.

Sl.No.2) Arising out of Order-in-Appeal No.29/CE/B-II/2012 dated 19.10.2012 passed by Commissioner(Appeals) of Central Excise, Customs & Service Tax, Bhubaneswar.

FOR APPROVAL AND SIGNATURE

HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL) HONBLE SHRI H.K.THAKUR, 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 should be released under Rule 27 of the CESTAT(Procedure) Rules, 1982 for publication in any Authorative report or not?

3. Whether Their Lordship wishes to see the fair copy of the Order?

4. Whether Order is to be circulated to the Departmental Authorities?

M/s.Rathi Steel And Power Ltd. Applicant (s)/Appellant (s)

Vs.

Commissioner of Central Excise, Customs & Service Tax, BBSR-II Respondent (s)

Appearance:

NONE for the Appellant (s)

Shri S.N.Mitra, AC(AR) for the Respondent (s)

CORAM:

Honble Dr. D.M. Misra, Member(Judicial) Honble Shri H.K.Thakur, Member(Technical)

Date of Hearing:- 14.09.2015 Date of Pronouncement :- 14.09.2015

ORDER NO.FO/A/75479-75480/2015

Per Dr. D.M. Misra.

1. Vide Order No.SO/75720-75721/2015 dated 09.07.2015 this Tribunal directed Applicant to deposit seven and half per cent of Rs.71.25 Lakhs and Rs.3.98 Lakhs respectively and report compliance on 14.09.2015, i.e. today.

2. The ld.AR for the Revenue submits that the Applicant had not complied with the direction of pre-deposit hence their Appeals are liable for dismissal for non-compliance with the provisions of section 35F of Central Excise Act, 1944.

3. We agree with the contention of the ld.AR for the Revenue that the Applicant has not complied with the direction of pre-deposit hence their Appeals are liable for dismissal for non-compliance with the provisions of section 35F of Central Excise Act, 1944. Consequently both the Appeals are dismissed.

(Pronounced and dictated in the open court.)

SD/ SD/

(H.K.THAKUR) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm

2 Appeal No.EA-134/12 & EA-72038/13

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