Polisetty Somasundaram vs Commissioner Of Customs, Central ...
- CitationAppeal No. 38-2014 dated 29/03/2014 passed by Commissioner of Central Excise , GUNTUR( Appe
Ratio decidendi
The rule this decision rests on
The appellate authority may not dismiss an appeal for non-compliance with a pre-deposit direction where the appellant has, after the period allowed, made the deposit directed by the stay order, and such subsequent deposit is to be treated as sufficient compliance for the purposes of Section 35F; in such circumstances the impugned dismissal is set aside and the matter remanded for decision on merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
ST/Stay/22676/2014, ST/Stay/22679/2014 in ST/22324/2014-DB, ST/22327/2014-DB
Appeal(s) Involved:
ST/22324/2014-DB, ST/22327/2014-DB
[Arising out of Order-in-Appeal No. 38-2014 dated 29/03/2014 passed by Commissioner of Central Excise , GUNTUR( Appeal) ]
[Arising out of Order-in-Appeal No. 37-2014 dated 29/03/2014 passed by Commissioner of Central Excise , GUNTUR( Appeal) ]
For approval and signature:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI B.S.V.MURTHY, 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?
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?
Polisetty Somasundaram Mangalagiriroad GUNTUR - 522001 AP Appellant(s)
Versus
Commissioner of Customs, Central Excise and Service Tax Guntur P.B.NO. 331...C.R.BUILDING, KANNAVARI THOTA, GUNTUR, - 520004 ANDHRA PRADESH Respondent(s)
Appearance:
None For the Appellant
Shri S. Teli, Deputy Commissioner(AR) For the Respondent
Date of Hearing: 23/03/2015
Date of Decision: 23/03/2015
CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER
Final Order No. 20855-20856 / 2015
Per : ARCHANA WADHWA
Commissioner(Appeals) has dismissed the appeals for non-deposit of the directed amount in terms of the stay orders passed by him. It is seen that he had given a period of 10 days for depositing the amount. However the appellants have now made the payment in terms of the said stay order. As such, we set aside the impugned orders and remand the matter to Commissioner(Appeals) for decision on merits by treating the subsequently made deposit as sufficient for the purpose of Section 35F. Stay petitions as well as appeals get disposed of in above manner. (Order pronounced and dictated in open court)
B.S.V.MURTHY TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER
Raja.
2
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