Shri Harish Chandra vs C.C.E & S.T. Ghaziabad
- CitationAppeal No. E/51683/2014-EX(DB)
Ratio decidendi
The rule this decision rests on
The appeal may be dismissed for non-compliance with a conditional stay order requiring pre-deposit of 50% of the confirmed duty, where the appellant has neither complied nor appeared to show compliance, the statutory pre-deposit requirement under Section 35F of the Central Excise Act being a condition of hearing the appeal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 12EX/Comm/GZB/2013-14 dated 30.10.2013 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Ghaziabad].
For approval and signature:
Honble Shri Ashok Jindal, Member (Judicial)
Hon'ble Shri B. Ravichandran, Member (Technical)
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?
Shri Harish Chandra .Appellants
Vs.
C.C.E & S.T. Ghaziabad .Respondent
Appearance:
Shri Jitendra Kumar, Proxy Counsel for the Appellant
Shri Ranjan Khanna, DR for the Respondent
CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial)
Hon'ble Shri B. Ravichandran, Member (Technical)
Date of Hearing: 17.08.2015
FINAL ORDER NO. 52584/2015-EX(DB)
Per Ashok Jindal:
Vide Stay order No. 50884-50887/2015 dated 17.02.2015, the appellant was directed to make a pre-deposit of 50% of the duty confirmed against him as the duty involved as a condition of hearing of appeal within a period of 8 weeks and report compliance on 22.04.2015.
3. When the matter came up today for ascertaining compliance with the above order, neither anybody appeared for the appellant nor is there any compliance on record. As such, we are of the view that the appeal is liable to be dismissed for non compliance with the provisions of Section 35 F of the Central Excise Act read with the stay order passed by the Tribunal.
4. Appeal is accordingly dismissed for non-compliance.
(Dictated and pronounced in the open court)
(B. Ravichandran) (Ashok Jindal) Member (Technical) Member (Judicial)
Bhanu
2
E/51683/2014-EX(DB)
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