M/S. Tin Box Company vs Commissioner Of Customs
- CitationExcise Appeal No. 54222 -54225 of 2014 - Ex (SM)
Ratio decidendi
The rule this decision rests on
The appeals are liable to be dismissed where the appellant fails to comply with a condition of pre-deposit imposed by a stay order under Section 35F of the Central Excise Act, 1944, and no compliance is shown on record when the matter is taken up for hearing.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 113-116/CE/APPL/ADC/Delhi II/20134560 dated 30.12.2013 passed by Commissioner of Central Excise (Appeals), Delhi I]
For approval and signature:
Honble Mr Ashok Jindal, Member (Judicial)
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. Tin Box Company Appellants
Shri A K Mehra
Shri Aman Mehra
Shri Aditya Vikram Mehra
Vs.
Commissioner of Customs Respondent
Delhi I
Appearance:
None for the Appellants
Shri R K Mishra, AR for the Respondent
CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial)
Date of Hearing /decision: 16.1.2015
FINAL ORDER NO. A/ 50103-50106/2015-Ex(SM)
Per Ashok Jindal :
Vide Stay order No. 54677 54680 /2014 dated 11.12.2014, the appellants were directed to deposit an amount of Rs.1000/- each as a condition of hearing of their appeals within a period of 4 weeks and report compliance on 16.1.2015.
3. When the matter came up today for ascertaining compliance with the above order, neither anybody appeared for the appellant nor is there any compliance on record. As such, I am of the view that the appeals are liable to be dismissed for non compliance with the provisions of Section 35 F of the Central Excise Act read with the stay order passed by the Tribunal. Appeal is accordingly dismissed for non-compliance.
(dictated and pronounced in the open court )
( Ashok Jindal ) Member(Judicial)
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