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Shri Narasaiah vs Commissioner Of Central Excise, ...

Customs Excise and Service Tax Appellate Tribunal6 August 2015

Ratio decidendi

The rule this decision rests on

The appeal may be dismissed for non-compliance with a conditional stay order, where the appellant has failed to make the pre-deposit the Tribunal directed as a condition of stay under Section 35F of the Central Excise Act, 1944.

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/21775/2014-DB

[Arising out of Order-in-Appeal No. 02-2014 dated 28/02/2014 passed by Commissioner Of Central Excise, Customs and Service Tax , HYDERABAD-I( Appeal) ]

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 Narasaiah H.no.12-640/1, Hanuman Nagar, Mancherial, ADILABAD DIST - 00 AP Appellant(s)

Versus

Commissioner of Central Excise, Customs and Service Tax Hyderabad-i KENDRIYA SHULK BHAVAN, L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH Respondent(s)

Appearance:

Shri B.G.CHIDANANDA URS, Advocate #520, AMRUTH NIVAS, 7TH MAIN, 13TH CROSS, RMV 11 STAGE, DOLLARS COLONY, BANGALORE -560094 For the Appellant

Shri N. Jagadish, Superintendent(AR) For the Respondent

Date of Hearing: 06/08/2015

Date of Decision: 06/08/2015

CORAM:

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

Final Order No. 21788 / 2015

Per : ARCHANA WADHWA

Vide Stay Order No.20822/2015 dt. 28/04/2015, the appellant was directed to deposit an amount of Rs.8 lakhs within a period of twelve weeks.

2. On matter being called for ascertaining compliance, learned advocate appearing for the appellant fairly agrees that the said deposit has not been made. Accordingly we dismiss the appeal for non-compliance of the Section 35F of Central Excise Act read with the stay order referred to supra. (Order pronounced and dictated in open court)

ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER

Raja.

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