Philips Carbon Black Ltd vs Commissioner Of Customs Cochin-Cus

Customs Excise and Service Tax Appellate Tribunal2 September 2015

CitationAppeal No. COC-CUSTM-000-APP-137/14-15 dated 25/06/2014 passed by Commissioner of CUSTOMS ,

Ratio decidendi

The rule this decision rests on

The appeal is dismissed for non-compliance with a stay order that required deposit of the entire duty involved, since the tribunal may dismiss an appeal under Section 129E of the Customs Act where the appellant has not complied with a pre-deposit condition imposed by a stay order.

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

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREAppeal(s) Involved:

C/22624/2014-DB, C/22625/2014-DB, C/22626/2014-DB, C/22627/2014-DB

[Arising out of Order-in-Appeal No. COC-CUSTM-000-APP-137/14-15 dated 25/06/2014 passed by Commissioner of CUSTOMS , COCHIN (Appeal) ]

[Arising out of Order-in-Appeal No. COC-CUSTM-000-APP-138/14-15 dated 25/06/2014 passed by Commissioner of CUSTOMS , COCHIN (Appeal) ]

[Arising out of Order-in-Appeal No. COC-CUSTM-000-APP-145/14-15 dated 25/06/2014 passed by Commissioner of CUSTOMS , COCHIN (Appeal) ]

[Arising out of Order-in-Appeal No. COC-CUSTM-000-APP-135/14-15 dated 25/06/2014 passed by Commissioner of CUSTOMS , COCHIN (Appeal) ]

For approval and signature:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

1 Whether Press Reporters 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 the 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

Philips Carbon Black Ltd Karimugal, Brahmapuram P.O COCHIN - 682303 KERALA Appellant(s)

Versus

Commissioner of Customs Cochin-cus CUSTOM HOUSE COCHIN - 682009 KERALA Respondent(s)

Appearance:

None MENON & PAI IS PRESS ROAD, COCHIN KOCHI - 682018 KERALA For the Appellant

Mr. N. Jagadish Superintendent (AR) For the Respondent

Date of Hearing: 02/09/2015

Date of Decision: 02/09/2015

CORAM:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

Final Order No. 21811-21814 / 2015

Per : ARCHANA WADHWA

Vide Stay Order No.20915-20918/2015 dated 2.6.2015 appellant was directed to deposit the entire duty involved. On matter being called today for ascertaining compliance with the Stay Order, neither anybody is present on behalf of the appellant nor is there any compliance report on record. Accordingly, we dismiss the appeal for non-compliance with the provisions of Section 129E of the Customs Act read with the stay order referred supra.

(Order pronounced in open court)

ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER

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