Custom, Excise & Service Tax Tribunal
M/S. Merilyn Shipping & Transports vs Commissioner Of Central Excise, ... on 13 May, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 20741 / 2014 Application(s) Involved: ST/Stay/21281/2014 in ST/21161/2014-DB Appeal(s) Involved: ST/21161/2014-DB [Arising out of Order-in-Appeal No.13/2014(V-I) ST dated 07/02/2014 passed by Commissioner of Central Excise and Service Tax , VISAKHAPATNAM. ] M/s. Merilyn Shipping & Transports 3-A, Lakshmi Enclave, Opp. NBM Law College, Maharanipeta VISAKHAPATNAM - 530002 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:
Mr. N.V. Ramana Rao, Advocate Flat No.404, Ramaplaza, Rajendra Nagar, Visakhapatnam - 530 016.
For the Appellant (s)
Mr. A. K. Nigam, Addl. Commissioner (AR) For the Respondent (s)
CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER
HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER
Date of Hearing: 13/05/2014
Date of Decision: 13/05/2014
Order Per : B.S.V.MURTHY
The appeal was dismissed for non-compliance with the stay order requiring the appellants to deposit 25% of duty demanded within three weeks. Learned counsel submitted that the appellants did not get sufficient opportunity to argue their case and did not get sufficient time to make the deposit and the appellant was having financial difficulties. We find that appellant did not participate in the hearing of the appeal before the Commissioner at the time of consideration of stay application and also failed to deposit the amount. Since the demand is only 25% of the entire demand for service tax and in our opinion, the Commissioners order cannot be found fault with and appellant has not made out a prima facie case before us also. Under these circumstances, we consider that appellant should be given another opportunity to deposit the amount in the interest of justice. Accordingly the appellant is directed to deposit 25% of the tax demanded as per the stay order passed by the learned Commissioner and report compliance before him within eight weeks from today. After taking note of compliance with the above requirement, we request the Commissioner to consider the appeal on merits and pass an order after observing principles of natural justice. In the result, the stay application as well as the appeal gets disposed of.
(Operative portion of the order has been pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER rv 2