M/S.Vivek Steels vs Cce & St, Indore

Customs Excise and Service Tax Appellate Tribunal29 September 2015

CitationExcise Appeal No.E/58738/2013-EX(DB)

Ratio decidendi

The rule this decision rests on

The appeal is dismissed for non-compliance with a pre-deposit condition: where the appellant fails to comply with a direction to deposit a sum as a condition of hearing, and no compliance is shown on the date fixed, the Tribunal may dismiss the appeal under Section 35F of the Central Excise Act, 1944, read with the stay order.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI, PRINCIPAL BENCH NEW DELHI

Date of Hearing/ Decision:29.09.2015

Excise Appeal No.E/58738/2013-EX(DB)

[Arising out of Order-in-Original No.14/COMMR/CEX/IND/12-13 dated 29.03.2013 passed by the Commissioner of Central Excise, Indore).

M/s.Vivek Steels Appellants

Vs.

CCE & ST, Indore Respondent

Appearance:

Rep. by none for the appellants.

Rep. by Shri S. Nanthuk, Jt. CDR for the respondent.

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 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?

Coram: Honble Shri Ashok Jindal, Member (Judicial)

Honble Shri B. Ravichandran, Member (Technical)

Final Order No.53104/2015 dated:29.09.2015

Per Ashok Jindal:

Vide Stay Order No.52590-52610/2015-EX (DB) dated 20.07.2015, the applicant was directed to deposit an amount of Rs.15,000/- within a period of four weeks as a condition of hearing of this appeal.

2. On matter being called today for ascertaining compliance with the above order, neither anybody appeared nor there is any compliance report on record. We accordingly dismiss the appeal for non-compliance with the provisions of Section 35 F of the Central Excise Act readwith the stay order referred (supra).

[Dictated and pronounced in the open court]

( Ashok Jindal )

Member (Judicial)

( B. Ravichandran)

Member (Technical)

Ckp.

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