Ramendra Singh Bais vs Cce Nagpur

Customs Excise and Service Tax Appellate Tribunal6 January 2015

CitationAPPEAL NO. ST/711/12 Mum

Ratio decidendi

The rule this decision rests on

The Tribunal may decline to restore and dispose on merits an appeal which had been dismissed for non-compliance with its earlier order, where the appellant, having been directed by the High Court to dispose of the appeal on merits subject to deposit of 25% of the penalty within four weeks, has filed no compliance report showing that the condition was satisfied.

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, WEST ZONAL BENCH AT MUMBAI COURT NO. II

APPEAL NO. ST/711/12 Mum

Arising out of Order-in-Appeal No. PVR/12/NGP/2012 dated 27.7.2012 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur.

For approval and signature:

Shri. M.V. Ravindran, Member (Judicial) Shri. P.R. Chandrasekharan, Member (Technical)

1. Whether Press Reporters may be allowed to see : No 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 : Seen of the Order?

4. Whether Order is to be circulated to the Departmental : Yes authorities?

Ramendra Singh Bais : Appellant

Versus

CCE Nagpur

Respondent

Appearance

None for appellant Shri S.V. Nair, Asstt.Comm (A.R) For Respondent

CORAM:

Shri. M.V. Ravindran, Member (Judicial) Shri. P.R. Chandrasekharan, Member (Technical)

Date of Hearing : 06.01.2015 Date of Decision : 06.01.2015

ORDER NO.

Per : M.V. Ravindran

When this matter was called out none appeared on behalf of the appellant. Heard learned Departmental Representative.

2. On perusal of the records, we find that this appeal was dismissed for non-compliance of final order No. A/2209/13/CSTB/C-I dated 11.11.2013. Against the order of this Tribunal, the appellant took the matter before the Honble High Court in Central Excise Appeal No.12/2014. The Honble High Court on 11.09.2014 directed the Tribunal to dispose of the appeal on merits subject to condition that the appellant deposits 25% of the penalty before this Tribunal within a period of four weeks. We find that till today there is no compliance report filed by the appellant in order to hear the appeal and dispose of the same on merits. In the absence of compliance report of the oral order of the Honble High Court, we find that the appeal need not be restored. (Pronounced in open Court)

(P.R. Chandrasekharan) Member (Technical)

(M.V. Ravindran) Member (Judicial) nsk ??

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