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The Commissioner Municipal ... vs Commissioner Of Central Excise, ...

Customs Excise and Service Tax Appellate Tribunal23 September 2015

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an appeal as defective where the defects pointed out by the Registry in its defect memo have not been removed by the appellant, and the appellant, despite repeated listings, does not appear to remove them or to make submissions.

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

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREApplication(s) Involved:ST/Stay/2629/2012 in ST/3594/2012-DBAppeal(s) Involved:ST/3594/2012-DB

[Arising out of Order-in-Appeal No. 65/2012 dated 21/11/2012 passed by Commissioner Of Central Excise, Customs and Service Tax , VISAKHAPATNAM-I (Appeal) ]

For approval and signature:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK K 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? 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

The Commissioner Municipal Corporation Kakinada EAST GODAVARI DISTRICT. AP Appellant(s)

Versus

Commissioner of Central Excise, Customs and Service Tax Visakhapatnam-i CENTRAL EXCISE BUILDING PORT AREA VISAKHAPATNAM - 530035 ANDHRA PRADESH Respondent(s)

Appearance:

None For the Appellant

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

Date of Hearing: 23/09/2015

Date of Decision: 23/09/2015

CORAM:

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

Final Order No. 21989 / 2015

Per : ARCHANA WADHWA

Vide defect memo dated 3.1.2013 issued by the Registry, certain defects were pointed out in the appeal with direction to the appellants to remove the same. Thereafter, the matter has to come up on record a number of times and was being adjourned as appellants were not represented. On matter being called today, the appellant is again unrepresented. We also note that the defects pointed out by the Registry do not stand removed by the appellant. Accordingly, we dismiss the appeal as defective.

(Order pronounced in open court)

ASHOK K ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER

rv

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