Prithvi Information Solutions Ltd vs Commissioner Of Central Excise, ...

Customs Excise and Service Tax Appellate Tribunal25 March 2015

CitationAppeal No. HYD-EXCUS-003-COM-01-14-15 dated 04/04/2014 passed by the Commissioner of Centra

Ratio decidendi

The rule this decision rests on

The appeals are dismissed for non-compliance with a condition of pre-deposit imposed under Section 35F of the Central Excise Act, 1944, where the appellant, despite an interim order directing deposit of a specified percentage of duty and penalty, neither appears nor produces any evidence of compliance.

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

Judgment

As delivered

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

E/COD/23198/2014, E/COD/23200/2014 in E/22750/2014-DB, E/22752/2014-DB E/Stay/23199/2014, E/Stay/23201/2014 in E/22750/2014-DB, E/22752/2014-DB

Appeal(s) Involved:

E/22750/2014-DB, E/22752/2014-DB

[Arising out of Order-in-Appeal No. HYD-EXCUS-003-COM-01-14-15 dated 04/04/2014 passed by the Commissioner of Central Excise, Customs and Service Tax, Hyderabad-III ]

For approval and signature:

HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Mr. 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? 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

Prithvi Information Solutions Ltd. Plot No. 3A, Road No. 2, IDA Mallapur, Hyderabad 500 076 Andhra Pradesh Appellant(s) V Satish Kumar Prithvi Information Solutions Ltd. Plot No. 3A, Road No. 2, IDA Mallapur, Hyderabad 500 076 Andhra Pradesh Appellant(s) Versus Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh Respondent(s)

Appearance:

None For the Appellant

Mr. S. Teli, AR For the Respondent

Date of Hearing: 25/03/2015 Date of Decision: 25/03/2015 CORAM:

HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Mr. B.S.V. MURTHY, TECHNICAL MEMBER

Final Order Nos. 20858-20859 / 2015

Per: ARCHANA WADHWA

As per the Interim Order Nos. 156 & 157/2014 dated 14.10.2014 the appellant was directed to deposit 7.5% of duty in the first case and 7.5% of penalty in the second case.

2. On matter being called today for ascertaining compliance with the Interim Order Nos. referred above, neither anybody appeared nor is there any compliance report for deposit. Accordingly we dismiss both the appeals for non-compliance with the provisions of Section 35F of Central Excise Act read with the order referred supra. (Order pronounced and dictated in open court)

(B.S.V. MURTHY) TECHNICAL MEMBER (ARCHANA WADHWA) JUDICIAL MEMBER

iss

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