Custom, Excise & Service Tax Tribunal
M/S Kakatiya Fabs Pvt. Ltd vs Commissioner Of Central Excise on 16 April, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE FINAL ORDER Nos. 20549 to 20554; 20557, 20558, 20561 & 20562/2014 APPEALS INVOLVED E/25235/2013-SM [Arising out of the Order-in-Appeal No. 54/2012 (V-I) CE dated 04.10.2012, passed by Commissioner of Central Excise, Customs & Service Tax (Appeals), Visakhapatnam] M/s Kakatiya Fabs Pvt. Ltd. Appellant Autonagar, C-6, APIE (None appeared) Visakhapatnam-530012. Versus Commissioner of Central Excise, Respondent Visakhapatnam-I (Mr. N. Jagdish, A.R. for Central Excise Building, Port Area, respondent) Visakhapatnam-530035. E/25825/2013-SM [Arising out of the Order-in-Original No. 25/2012 dated 27.11.2012/17.12.2012, passed by the Commissioner of Central Excise, Mangalore] M/s BASE India Ltd. Appellant Surathkal-Bajpe Road, (None appeared) Bala Village, Via Katipalla, Mangalore (Kar.) Versus Commissioner of Central Excise, Respondent Mangalore (Mr. N. Jagdish, A.R. 7th Floor, Trade Centre, for respondent) Bunts Hostel Road, Mangalore-575003. E/26252/2013-SM [Arising out of the Order-in-Appeal No. 12/2013/BM dated 30.1.2013/01.02.2013, passed by the Commissioner of Central Excise (Appeals), Mangalore] M/s Shree Renuka Sugars Ltd. Appellant Munoli, Saundatti Taluk, (None appeared) Belgaum Dist. 591504. (Kar.) Versus Commissioner of Central Excise, Respondent Belgaum (Mr. N. Jagdish, A.R. No.71, Club Road, for respondent) Central Excise Building, Belgaum 590001. E/28104/2013-SM [Arising out of the Order-in-Appeal No. 375/2013 dated 29.8.2013, passed by the Commissioner of Central Excise (Appeals-II), Bangalore] M/s Sheba Polysacks Pvt. Ltd. Appellant No. 56, Bhadrappa Industrial Estate, (None appeared) Kamakshipalaya Magadi Main Road, Bangalore 560079. (Kar.) Versus Commissioner of Central Excise, Respondent Bangalore-I (Mr. N. Jagdish, A.R. Post Box No. 5400, CR Building for respondent) Bangalore 560001. E/28352 28353/2013-SM [Arising out of the Order-in-Appeal No. 556 & 557/2013 dated 25.10.2013, passed by the Commissioner of Central Excise (Appeals-I), Bangalore] M/s Universal Air Products Pvt. Ltd. Appellant Plot No. 22A, 3rd Stage, (None appeared) Peenya Industrial Area, Bangalore 560058. Versus Commissioner of Central Excise, Respondent Bangalore-II (Mr. N. Jagdish, A.R. PB 5400, C.R. Building, Queens Road for respondent) Bangalore 560001. ST/28521 & 28522/2013-SM [Arising out of the Order-in-Appeal Nos. 191 & 192/2013-S.T. dated 10.09.2013, passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin] M/s Idea Cellular Ltd. Appellant 2nd Floor, Mercy Estate, (None appeared) Ravipuram, Cochin-682015 (Kerala). Versus Commissioner of Central Excise, Respondent Customs & Service Tax, Cochin (Mr. S. Teli, A.R. C.R. Building, IS Press Road for respondent) Ernakulam 682018 (Kerala). ST/25734/2013-SM [Arising out of the Order-in-Appeal No. 40/2011 (T) ST dated 03.11.2011, passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Guntur] M/s National Security Services Appellant D. No. 1/275, S.T. Colony, (None appeared) Chinna Chowk, Kadappa Post, Kadappa Dist., A.P. Versus Commissioner of Central Excise, Respondent Customs & Service Tax, (Mr. N. Jagdish, A.R. Tirupathi. for respondent) ST/28088/2013-SM [Arising out of the Order-in-Appeal No. 329/2013 dated 08.8.2013, passed by the Commissioner of Central Excise (Appeals-II), Bangalore] M/s Target Appellant 19th Floor, Public Utility Building, (None appeared) M.G. Road, Bangalore. Versus Commissioner of Service Tax, Respondent Bangalore. (Mr. S. Teli, A.R. for respondent) CORAM : HONBLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER --------------------------------------------------------------------------
Date of hearing : 16/04/2014 Date of decision : 16/04/2014 All these matters were called for reporting compliance. Nobody was present on behalf of the appellants. Heard learned A.R. on behalf of Revenue who prayed that all these appeals may be dismissed for non-compliance to the stay/misc. orders passed by this Tribunal.
2. Details of the amounts directed to be pre-deposited by the appellants are given as under :
S. No. Appeal No. Appellant Amount directed to be deposited
1. E/25235/2013 M/s Kakatiya Fabs Pvt. Ltd. Rs. 1,37,219/-
2. E/25825/2013 M/s BASE India Ltd. 25% of duty liability of Rs. 10,03,742/-
3. E/26252/2013 M/s Shree Renuka Sugars Ltd. Rs. 1,00,000/-
4. E/28104/2013 M/s Sheba Polysacks Pvt. Ltd. Rs. 1,00,000/-
5. E/28352 & 28353/2013 M/s Universal Air Products Pvt. Ltd. Rs. 2,00,000/-
6. ST/28521 & 28522/2013 M/s Idea Cellular Ltd. Rs. 26,03,299/-
7. ST/25734/2013 M/s National Security Services Entire amount of service tax demanded with interest plus penalty to the extent of 25% of service tax demanded.
8. ST/28088/2013 M/s Target Rs. 36,742/-
3. I find that the appellants have failed to comply with the direction to pre-deposit the amount as per stay / misc. orders passed by this Tribunal. Therefore these appeals are dismissed for non-compliance under Section 35F of the Central Excise Act 1944, made applicable to service tax matters. (Operative portion of the order has been pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER /vc/