Custom, Excise & Service Tax Tribunal
Meenaskshi Food Products Pvt Ltd vs C.C.E. & S.T.-Vapi on 19 October, 2015
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad ^^^ Appeal No. : E/11322 to 11327/2014-DB [ Arising out of OIO-VAP-EXCUS-000-COM-074-079-13-14 Dated 26/12/2013 Passed by Commissioners of Central Exise, Customs and Service Tax-VAPI] Meenaskshi Food Products Pvt Ltd : Appellant(s) Vs C.C.E. & S.T.-Vapi : Respondent (s)
Represented by Appellant(s) : None Respondent (s) : Shri T.K. Sikdar (Authorised Representative) For approval and signature :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. P.M. Saleem, Honble Member (Technical) 1 Whether Press Reporter 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 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 CORAM :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. P.M. Saleem, Honble Member (Technical) Date of Hearing / Decision : 19/10/2015 ORDER No. A/11678-11683/2015 Dated: 19/10/2015 Per : Mr. P.K. Das, None appears on behalf of the appellant. There is no application for adjournment. On perusal of records, we find that by stay order no. M/14380-14388/2014 dated 20/10/2014, the Tribunal directed the appellants to pre-deposit an amount equivalent to 25% of the amount of duty confirmed in each case separately within 10 weeks and report compliance to Deputy Registrar to 08/01/2015. On ascertaining such compliance, the Deputy Registrar will place the file for passing in appropriate Order before the bench on 14/01/2015.
2. We find that the matter were listed on 16/01/2015 and at the request of the appellants compliance of Stay Order was extended to 04/02/2015. By order no. I0/80-88/2015 dated 04/02/2015, the Tribunal recorded that nobody appeared on behalf of the appellants before the bench. By letter dated 03/02/2015, the Learned Advocate on behalf of the appellants stated that the appellants filed special civil application before Honble High Court against the Stay Order passed by the Tribunal which was listed for hearing on 04/02/2015. After considering the letter of the Learned Advocate, the Tribunal adjourned the matter on 10/03/2015 for filing compliance report or the order from the higher Appellate Authority. Thereafter, the matters were listed on 10/03/2015, 25/03/2015, 22/04/2015, 22/06/2015, 22/07/2015, 24/08/2015, 12/10/2015 and today i.e. 19/10/2015. In the last occasion on 12/10/2015, the appellant by letter dated 09/10/2015 stated that the Honble Gujarat High Court was pleased to adjourn the matter on 14/10/2015. It is noticed that in earlier occasions, the appellants had not appeared before the Bench, as mentioned above.
3. In view of the above, we find that the appellant neither complied with the Stay Order dated 28/10/2014 nor they produced any Order from the higher Appellate Authority and therefore, the appeals filed by the appellants are dismissed for non-compliance of Stay Orders.
(Dictated and pronounced in the Court)
(P.M.Saleem) (P.K. Das)
Member (Technical) Member (Judicial)
Abhishek
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