Custom, Excise & Service Tax Tribunal
Visakhapatnam Port Trust vs Commissioner Of Central Excise ... on 4 February, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No . 20164 / 2014 Application(s) Involved: ST/MISC/424/2012 in ST/1946/2012-DB Appeal(s) Involved: ST/1946/2012-DB [Arising out of Order in Original No. VIZ-STX 001 COM 001-067-2012 dated 30/04/2012 passed by CCE,C&ST, Visakhapatnam-I] VISAKHAPATNAM PORT TRUST VISAKHAPATNAM AP Appellant(s) Versus Commissioner of Central Excise ,Customs and Service Tax - VISAKHAPATNAM-I CENTRAL EXCISE BUILDING PORT AREA VISAKHAPATNAM ANDHRA PRADESH 530035 Respondent(s)
Appearance:
None ANJANEYULU & CO #30, BHAGYALAKSHMI NAGAR, BEHIND KALPANA THEATRE, GANDHI NAGAR, HYDERABAD 500 080 HYDERABAD ANDHRA PRADESH 500080 For the Appellant Shri N. Jagdish, Superintendent(AR) For the Respondent CORAM: HONBLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HONBLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 04/02/2014 Date of Decision: 04/02/2014 Order Per : B.S.V. MURTHY Though the miscellaneous application is not listed today, it is taken up for disposal since the same is seeking for early hearing of stay application, which has been already disposed of. Accordingly, the same is dismissed as infructuous.
2. This Tribunal vide Misc. Order No.20006/2014 dt. 02/01/2014 had directed the appellant to deposit the entire tax liability and the corresponding interest as a pre-condition for hearing the appeal within four weeks and report compliance today. Today when the matter was called, they neither complied with the directions nor is there any representation on behalf of the appellant. In view of the above, the appeal is dismissed for non-compliance with the requirement of Section 35F of Central Excise Act, 1944 applicable to the service tax matters read with Section 83 of the Finance Act, 1994.
(Order dictated and pronounced in open court)
S.K. MOHANTY B.S.V. MURTHY
JUDICIAL MEMBER TECHNICAL MEMBER
Raja..
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