R Omanakuttan Pillai vs Commissioner Of Central Excise, ...

Customs Excise and Service Tax Appellate Tribunal19 February 2015

CitationAppeal No. TVM-EXCUS-000-APP-133-134-13-14 dated 28/02/2014 passed by Commissioner of Centr

Ratio decidendi

The rule this decision rests on

The appeals are dismissed for non-compliance with an earlier direction requiring the appellants to deposit the entire service tax along with interest within eight weeks, where no compliance report was produced on the date the matter was listed. The order records no reasoning on the merits and rests only on that procedural default.

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:

ST/21800/2014-DB, ST/21801/2014-DB, ST/21802/2014-DB, ST/21803/2014-DB, ST/21804/2014-DB

[Arising out of Order-in-Appeal No. TVM-EXCUS-000-APP-133-134-13-14 dated 28/02/2014 passed by Commissioner of Central Excise , COCHIN( Appeal) ]

[Arising out of Order-in-Appeal No. TVM-EXCUS-000-APP-146-13-14 dated 12/03/2014 passed by Commissioner of Central Excise , COCHIN( Appeal) ]

[Arising out of Order-in-Appeal No. TVM-EXCUS-000-APP-145-13-14 dated 12/03/2014 passed by Commissioner of Central Excise , COCHIN( Appeal) ]

[Arising out of Order-in-Appeal No. TVM-EXCUS-000-APP-147-13-14 dated 12/03/2014 passed by Commissioner of Central Excise , COCHIN( Appeal) ]

[Arising out of Order-in-Appeal No. TVM-EXCUS-000-APP-129-130-13-14 dated 28/02/2014 passed by Commissioner of Central Excise , COCHIN( 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?

R Omanakuttan Pillai Kulanjezhuttu, Kizhakkathil, Puthucadu (po), Chavara KOLLAM DIST - 00 KERALA Appellant(s)

J Yohannan Kandathil House, Kulangarabhagom, Chavara-po, KOLLAM DIST - 00 KERALA Appellant(s)

K Prakasan Kannittayil Kulamgarabhagam, Chavara (po) KOLLAM - 691583 KERALA Appellant(s)

Roy Jmaes Emal Land, Karithura, Chavara KOLLAM DIST - 00 KERALA Appellant(s)

Felix Babu Annasland, Karithuru Puthenthuru, Needdakara, KOLLAM DIST - 00 KERALA Appellant(s)

Versus

Commissioner of Central Excise, Customs and Service Tax Trivandrum T.C.NO.26/334(1&2), I.C.E BHAVAN,PRESS CLUB ROAD, TRIVANDRUM - 695001 KERALA Respondent(s)

Appearance:

None

For the Appellants

Shri Pakshi Rajan, Asst. Commissioner For the Respondent

Date of Hearing: 19/02/2015

Date of Decision: 19/02/2015

CORAM:

HON'BLE Smt. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Shri B.S.V.MURTHY, TECHNICAL MEMBER

Final Order No.20397-20401 / 2015

Per : ARCHANA WADHWA

Vide Misc. Order No.22957-22961/2014 dt.11/11/2014, the appellants were directed to deposit entire service tax along with interest within a period of eight weeks.

2. On matter being called today for ascertaining compliance, nobody appeared nor is there any compliance report on record. Accordingly, we dismiss all the appeals for non-compliance.

(Order pronounced and dictated in open court)

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

Raja.

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