Custom, Excise & Service Tax Tribunal
Natural Exports vs Cc (Icd), New Delhi on 2 September, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI.
Date of hearing/decision:02.09.2013
Customs Appeal No.C/64/2012 &
Customs Appeal No.C/65/2012
Shri Naseem Ahmad, Proprietor of
Natural Exports Appellants
Shri Rakesh Dhingar, Manager of
S.J. International
Vs.
CC (ICD), New Delhi Respondent
Appearance: Rep. by Ms.Reena Rawat with Shri Piyush Kumar, Advocates for the appellant.
Rep. by Shri P.K. Sharma, AR for the respondent.
Coram : Honble Shri D.N. Panda, Judicial Member Honble Shri Rakesh Kumar, Technical Member Final Order No.57547/2013/Dated:02.09.2013 Per D.N. Panda:
Ld. Counsel says that there is no evidence to show that the appellant has carried out direction of the Honble Supreme Court in SLP (Civil) Appeal No.19875/2013 disposed on 12.07.2013.
2. Revenue says that direction by the Tribunal was to make-pre-deposit of Rs.5 lakhs and that was confirmed by the Apex Court, only extending date for deposit of the ordered amount. Compliance to the Apex Courts order is required to be made. But there is no evidence to show that there was compliance to the direction of the Apex Court.
3. Record does not reveal any deposit in compliance with the direction of the Apex Court. Failure to comply with the Apex Courts order renders the appeal dismissed. We order accordingly.
4. Ld. Counsel at this juncture says that appeal No.C/65/2012 of Shri Rakesh Dhingra, Manager, S.J. International survives since dispensation of pre-deposit in that case was made by order dated 21.01.2013 of the Tribunal. Revenue agrees to such proposition. Accordingly, that appeal shall come in due course for hearing.
( Rakesh Kumar ) ( D.N. Panda )
Technical Member Judicial Member
Ckp.
1