Custom, Excise & Service Tax Tribunal
Tops Security Ltd. vs Ludhiana on 30 September, 2024
1 ST/280-282/2012
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
CHANDIGARH
~~~~~
REGIONAL BENCH - COURT NO. 1
Service Tax Appeal No.280 of 2012
[Arising out of OIO No.22/LDH/2011 dated 31.10.2011 passed by the Commissioner of
Central Excise, Ludhiana]
M/s Tops Security Ltd. : Appellant
5, Royal Palms Golf & Country
Club, Aarey Mils Colony,
Guregaon (E), Mumbai-400065
VERSUS
The Commissioner of Central Excise
And Service Tax, Ludhiana : Respondent
Central Excise House, F-Block, Rishi Nagar, Ludhiana, Punjab-141001 With Service Tax Appeal No.281 of 2012 [Arising out of OIO No.22/LDH/2011 dated 31.10.2011 passed by the Commissioner of Central Excise, Ludhiana] Mr. Diwan Rahul Nanda,Global Chairman & Managing Director of M/s Tops Security Ltd. : Appellant 5, Royal Palms Golf & Country Club, Aarey Mils Colony, Guregaon (E), Mumbai-400065 VERSUS The Commissioner of Central Excise And Service Tax, Ludhiana : Respondent Central Excise House, F-Block, Rishi Nagar, Ludhiana, Punjab-141001 AND Service Tax Appeal No.282 of 2012 [Arising out of OIO No.22/LDH/2011 dated 31.10.2011 passed by the Commissioner of Central Excise, Ludhiana] Mr. Ramesh Iyer, Executive Director, : Appellant M/s Tops Security Ltd.
5, Royal Palms Golf & Country Club, Aarey Mils Colony, Guregaon (E), Mumbai-400065 VERSUS The Commissioner of Central Excise And Service Tax, Ludhiana : Respondent Central Excise House, F-Block, Rishi 2 ST/280-282/2012 Nagar, Ludhiana, Punjab-141001 APPEARANCE:
None for the Appellants Shri Narinder Singh and Shri Aniram Meena, Authorised Representatives for the Respondent CORAM: HON'BLE Mr. S. S. GARG, MEMBER (JUDICIAL) HON'BLE Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL) FINAL ORDER Nos.60567-60569/2024 DATE OF HEARING: 30.09.2024 DATE OF DECISION: 30.09.2024 PER: P. ANJANI KUMAR None appeared for the appellant nor there is any request for adjournment. On perusal of the daily orders, it shows that the case was listed number of times and vide daily order dated 19.07.2024, it was directed to issue fresh hearing notice and the notice was served but in spite of that nobody has appeared today also. As the matter pertains to the year 2012, it appears that the appellants are not interested in pursuing their appeals. Hence, all the appeals are dismissed for non prosecution with the liberty to the appellants to seek restoration by moving appropriate application giving sufficient reasons for non- appearance.
(Dictated & pronounced in the open Court) (S. S. GARG) MEMBER (JUDICIAL) (P. ANJANI KUMAR) MEMBER (TECHNICAL) PK