Sanghi Spinners India Ltd vs Commissioner Of Central Excise, ...
- CitationAppeal No. 83/2013
Ratio decidendi
The rule this decision rests on
The Tribunal, having found that the appellant had not shown sufficient reasons for non-compliance with the Commissioner (Appeals)'s stay order, held that the appeal may be heard on merits only upon the appellant depositing the pre-deposit amount directed by that stay order, within a stated period, with the Commissioner (Appeals) to decide the appeal on merits after ascertaining such compliance.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 83/2013 dated 29/11/2013 passed by the Commissioner of Customs, Central Excise and Service Tax, Hyderabad-III ]
For approval and signature:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL 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
Sanghi Spinners India Ltd. Sanghinagar (Post), Hayathnagar Mandal, Ranga Reddy District 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. A.K. Nigam, AR For the Respondent
Date of Hearing: 13/02/2015 Date of Decision: 13/02/2015 CORAM:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER
Final Order No. 20320 / 2015
Per: ARCHANA WADHWA
Nobody appeared. Accordingly I have heard the learned DR and have gone through the impugned orders.
2. It is seen that Commissioner (Appeals) has dismissed the appeal for non-compliance with the Stay Order passed by him vide which the appellant was directed to deposit an amount of Rs. 1.20 lakhs (Rupees One Lakh Twenty Thousand only) as a condition of hearing of the appeal, out of the total confirmed duty of Rs. 3.21 lakhs (Rupees Three Lakhs Twenty One Thousand approximately). The appellants have not shown sufficient reasons for non-compliance with the Stay Order. In view of the above I direct the appellant to deposit an amount of Rs. 1.20 lakhs (Rupees One Lakh Twenty Thousand only) within a period of eight weeks from the date of receipt of the order, shall compliance to Commissioner (Appeals), who would decide the appeal on merits, after ascertaining compliance with the above order. Stay petition as also appeal gets disposed of in the above manner.
(Order pronounced in open court)
(ARCHANA WADHWA) JUDICIAL MEMBER
iss
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