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Shri Ajay Ganeriwal vs Commissioner Of Customs Mangalore-Cus

Customs Excise and Service Tax Appellate Tribunal3 September 2015

Ratio decidendi

The rule this decision rests on

The appeals are dismissed because the appellants did not comply with a stay order conditioning the hearing of their appeals on deposit of a part of the duty/penalty amount, and the Tribunal therefore treats the non-compliance as a ground for dismissal under Section 129E of the Customs Act, 1962.

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

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREC/1085/2012-DB, C/1069/2012-DB, C/1070/2012-DB

[Arising out of Order-in-Appeal No. 09/2011-Commr. dated 30/11/2011 passed by Commissioner of Customs, Mangalore]

For approval and signature:

HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, 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? 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

SHRI AJAY GANERIWAL @AJAY AGARWAL, M/S.TIRUPATI KNITWEAR S.F NO.3, COLLEGE ROAD, TIRUPUR-641602 Appellant(s)

M/s VENUS SALES AGENCY NO.31, 2ND FLOOR, 58TH CROSS, 4TH BLOCK, RAJAJINAGAR, BANGALORE - 560 010 Appellant(s)

SHRI N. RAMKUMAR, AUTH. REPPRESENTATIVE. M/S. VENUS SALES AGENCY NO.31, 2ND FLOOR, 58TH CROSS, 4TH BLOCK, RAJAJINAGAR, BANGALORE - 560 010 Appellant(s) Versus

Commissioner of Customs MANGALORE-CUS NEW CUSTOMS HOUSE PANAMBUR MANGALORE  575010. Respondent(s)

Appearance:

Ms. Vijaya Prakash, Advocate. G.SAMPATH & S. RAGHU 543,12TH CROSS,8TH MAIN J.P NAGARA 2ND PAHASE, BANGALORE  560078. For the Appellant

Mr. Pakshirajan, A.R. For the Respondent

Date of Hearing: 03/09/2015 Date of Decision: 03/09/2015 CORAM :

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

Final Order No. 21828 - 21830 / 2015

PER ARCHANA WADHWA Vide miscellaneous order Nos. 22523 to 22526, 22530 & 22531/2014 dated 29/09/2015, the appellants were directed to deposit a part amount, as a condition for hearing of their appeals. On matter being called for ascertaining compliance, learned advocate fairly agrees that the stay order has not been complied with. Accordingly, we dismiss the appeals for non-compliance with the provisions of Section 129E of the Customs Act, read with the stay order referred supra. (Pronounced in open court)

(ASHOK KUMAR ARYA) TECHNICAL MEMBER (ARCHANA WADHWA) JUDICIAL MEMBER

/vc/

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