Custom, Excise & Service Tax Tribunal
Passed By: Commissioner Of Central ... vs M/S Sun Pharmaceutical Industries Ltd on 20 June, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD COURT - II Application No. E/S/11395/2013 Appeal No. E/11563/2013 Arising out of: OIA No.CCEA-SRT-II/SSP-307/u/s/35A(3)(Final Order), dt.11.03.2013 Passed by: Commissioner of Central Excise & Customs (Appeals), Surat Appellant: M/s Sun Pharmaceutical Industries Ltd. Respondent:
CCE & ST, Surat-II Represented by:
For Assessee: Written submissions. For Revenue: Shri Manoj Kutty, A.R. CORAM:
MR. M.V. RAVINDRAN, HONBLE MEMBER (JUDICIAL) Date of Hearing/Decision:24.06.13 ORDER No. /WZB/AHD/2013, dt.24.06.13 Per: M.V. Ravindran When this matter was called, none appeared on behalf of the appellant, but a letter has been filed on behalf of the appellant company, requesting for disposing the matter on merit despite there being a authority letter/Vakalatnama issued by appellant company in favour of Cost Accountant and an Advocate. There is no request or letter from the above advocate on record.
2. Since the authorized representative is not appearing before the Bench, and as the issue involved in this case is in narrow compass, I take up the application for disposal in the absence of any representation on behalf of the assessee.
3. After hearing the ld. Departmental representative, I find that the amount involved is very meager and hence I direct the appellant to deposit entire amount of CENVAT Credit that has been confirmed as in-eligible within a period of four weeks from today and report compliance on 02.08.2013 before Deputy Registrar. Deputy Registrar, on ascertaining such compliance, will place the file before the Bench on 16.08.2013 for passing an appropriate order.
4. Subject to such compliance being reported, the application for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated & Pronounced in Court) (M.V. Ravindran) Member (Judicial) cbb ??
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