Custom, Excise & Service Tax Tribunal
Shri Rakesh Kumar Jain vs Jaipur I on 14 October, 2019
Author: Dilip Gupta
Bench: Dilip Gupta
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH - COURT NO. 1
Defect Diary No. 52020 of 2019
(Arising out of Order-in-Appeal No. JAI-EXCUS-000-COM-11-18-19 dated 31/01/2019
passed by The Commissioner of Central Goods & Service Tax Commissionerate, Jaipur)
Shri Rakesh Kumar Jain, Director ..... Appellant
(M/s Rajasthan Industries Gases Ltd.,
SP-188, RIICO Industrial Area, Jaitpura, Jaipur)
VERSUS
CGST, CC & CE-Jaipur-I ...... Respondent
(NCR Building, Statue Circle, C-Scheme, Jaipur, Rajasthan -302005) APPEARANCE:
None for the Appellant Shri H.C. Saini, Authorized Representative for the Respondent CORAM : HON'BLE MR.JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) DATE OF HEARING : 14 October, 2019 DEFECT MISCELLANEOUS ORDER NO._100/2019 JUSTICE DILIP GUPTA The Appeal was filed in the Registry on 5 August, 2019 without submitting evidence of mandatory deposit. Accordingly, a communication dated 19 August, 2019 was sent by the Registry of the Tribunal to the Appellant as also the Chartered Accountant who had filed the Appeal by registered post with acknowledgment due to inform 2 them that the matter would be listed before the Bench on 18 September, 2019, by which time the defect should be removed.
2. The track consignment report indicates that the envelope was served upon the Appellant on 27 August, 2019 and upon the Chartered Accountant on 23 August, 2019. When the matter as taken up by the Tribunal on 18 September, 2019, neither the defect was removed nor the Chartered Accountant appeared before the Tribunal. However, in the interest of justice, one more opportunity was granted to the Appellant to remove the defects and the appeal was directed to be listed on 14 October, 2019.
3. Even today, the learned Chartered Accountant for the Appellant has not appeared nor the defect has been removed.
4. It, therefore, transpires that the Appellant is no longer interested in pursuing the Appeal as even the mandatory requirement of pre- deposit has not been satisfied despite a reminder having been sent by the Tribunal. The Appeal is, accordingly, dismissed.
(Dictated in the open court) (JUSTICE DILIP GUPTA) PRESIDENT (BIJAY KUMAR) MEMBER (TECHNICAL) Rekha