M/S. S.S. Strip Pvt. Limited vs Commissioner Of Central Excise & S.T., ...
- CitationAppeal No. : E/12074-12076/2014
Ratio decidendi
The rule this decision rests on
The appeals are dismissed for non-compliance with a conditional stay order that required pre-deposit within a fixed period and compliance report; where the appellant fails to comply with a stay condition, the Tribunal may dismiss the appeal on that ground without examining the merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of OIA-AHM-EXCUS-002-APP-277-13-14 dated 03.02.2014, Passed by Commissioner (Appeals) Central Excise, Service Tax & Customs, Ahmedabad)
M/s. S.S. Strip Pvt. Limited : Appellant (s)
VERSUS
Commissioner of Central Excise & S.T., Ahmedabad : Respondent (s)
Represented by :
For Appellant (s) : Shri D.K. Trivedi, Advocate For Respondent (s) : Shri G.C. Prajapati, A.R.
For approval and signature :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. R.K. Singh, Hon'ble Member (Technical)
1 Whether Press Reporter 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 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
CORAM :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. R.K. Singh, Hon'ble Member (Technical)
Date of Hearing / Decision : 06.02.2015
ORDER No. A/10117-10119/2015 Dated 06.02.2015
Per : Mr. P.K. Das;
By stay order No. M/16185-16187 of 2014 dated 18.12.2014, the applicant was directed to pre-deposit a sum of Rs. Two lakh within a period of six weeks and to report compliance on 05.02.2014. On 05.02.2015, the matter was adjourned to 06.02.2015 at the request of the learned Advocate.
2. Today, the learned Advocate submits that they could not deposit the amount due to some problems in deposit challan.
3. We find that the appellant was directed to make pre-deposit within six weeks and thereafter the matter was adjourned for today. The appellant has failed to report compliance till date. Accordingly, we dismiss all the appeals for non-compliance of stay order.
(Dictated and pronounced in the Court)
(R.K. Singh) (P.K. Das) Member (Technical) Member (Judicial) ..KL
2
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