Custom, Excise & Service Tax Tribunal
Shri Sanjay Bagaria Director Balaji ... vs Commissioner Of Central Excise, ... on 11 July, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE FINAL ORDER No.21184/2014 Application(s) Involved: E/Stay/21871/2014 in E/21678/2014-SM Appeal involved: E/21678/2014 (Arising out of OIA No.5 & 6/2014(H-I)CE dt. 27/01/2014) Shri Sanjay Bagaria Director Balaji Galvanising Industries Ltd C/o, Rajkumar Brothers, 167, N.s Road KOLKATA - 700001 WEST BENGAL Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax Hyderabad-i KENDRIYA SHULK BHAVAN, L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH Respondent(s)
Appearance:
Shri M.K.GUHA NEOGI, Advocate 123/3,N.S.C.BOSE ROAD,TOLLYGUNGR,NETAJI NAGAR,KOLKATTA-700040 For the Appellant Shri Ganesh Haavanur, Addl. Commissioner(AR) For the Respondent CORAM:
HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 11/07/2014 Date of Decision: 11/07/2014 Order Per : S.K. MOHANTY The applicant herein, Shri Sanjay Bagaria, Director of M/s Balaji Galvanising Industries Ltd. had filed the application seeking stay of realization of demand arising out of the impugned order dated 27.01.2014. The learned Commissioner (Appeals) had dismissed the appeal of the applicant for non-compliance to the direction of pre-deposit of 50% of the penalty amount, on the ground that the applicant failed to appear for personal hearing in-spite of three adjournments.
2. The position of law is clear that the appellate authority is competent to reject the appeal for non-compliance with the provisions of Section 35F of the Central Excise Act, 1944. At the same time, the principles of natural justice require that a reasoned and speaking order on merits of the case must to be passed by the authorities, communicating the aggrieved party regarding the fate of the case. In the present case, the merits of the case have not been discussed, because of rejection of appeal for non-compliance of the requirement of pre-deposit. Therefore, considering the above legal position, I direct the applicant to deposit 50% of the adjudged penalty amount within eight weeks from today and to file compliance report of such deposit before the Commissioner (Appeals), who will hear the matter on merits, after affording reasonable opportunity to the applicant. The appeal and the stay application are disposed of in the above terms.
(Operative portion of the order pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER Raja.
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