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Shri Sunil Mishra vs Commissioner Of Customs(Prev.), Patna

Customs Excise and Service Tax Appellate Tribunal24 July 2015

Ratio decidendi

The rule this decision rests on

The appeal may be dismissed for non-compliance with a Tribunal stay order directing pre-deposit, where the appellant has failed to deposit the amount directed and to report compliance, as required under section 129E of the Customs Act, 1962.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATETRIBUNAL, KOLKATAEASTERN ZONAL BENCH: KOLKATAAppeal No.CA-70593/13

(Arising out of Order-in-Appeal No. 41-44/CUS/APPEAL/2013 dated 19.02.2013 passed by the Commissioner(Appeals) of Customs, Central Excise & Service Tax, Patna.)

FOR APPROVAL AND SIGNATURE

HONBLE DR.I.P. LAL, 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 Authorative report or not?

3. Whether Their Lordship wishes to see the fair copy of the Order?

4. Whether Order is to be circulated to the Departmental Authorities?

Shri Sunil Mishra Applicant (s)/Appellant (s) Vs.

Commissioner of Customs(Prev.), Patna

Respondent (s)

Appearance:

NONE for the Appellant (s)

Shri A.K.Biswas, Supdt.(AR) for the Revenue (s)

CORAM:

Honble Dr. I.P.Lal, Member(Technical)

Date of Hearing/Decision :- 24.7.2015 Date of Pronouncement :- 24.7.2015

ORDER NO.FO/A/75393/2015

Per Dr. I.P. Lal.

1. None present for the appellant. Heard the ld.AR for the Revenue.

2. Ld.AR for the Revenue has submitted that vide this Tribunals Order No.SO/75310/2015 dated 27.3.2015, the Applicant was directed to deposit Rs.5,000/- within a period of eight weeks and report compliance on 19.6.2015. He has contended that as the applicant has not complied with the Stay Order, therefore their appeal is liable to be dismissed for non-compliance with the provisions of section 129E of the Customs Act, 1962.

3. I find that the Applicant has not complied with the stay Order dated 27.3.2015. In view of the reasons stated and as rightly contended by the ld.AR for the Revenue, the Appeal filed by the appellant is dismissed for non-compliance with the provisions of section 129E of the Customs Act, 1962. Appeal dismissed.

(Pronounced and dictated in the open court.)

SD/

(I.P.LAL) MEMBER(TECHNICAL) sm

2 Appeal No.CA-70593/13

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