Custom, Excise & Service Tax Tribunal
M/S. Kalptaru Steel Rolling Mills Ltd vs Cc,Ce&St, Tirupati on 25 July, 2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT BANGALORE Court I(DB) Date of Hearing:25/07/2013 Date of decision:25/07/2013 Appeal No.E/3330/2012 (Arising out of Order-in-original No.30/2012 dt. 16/08/2012 passed by CC,CE&ST, Tirupati) M/s. Kalptaru Steel Rolling Mills Ltd. ..Appellant(s) Vs. CC,CE&ST, Tirupati ..Respondent(s)
Appearance Ms. P. Lalitha Madhavi, Advocate for the appellant. Mr. N. Jagdish, Superintendent(AR) for the respondent.
Coram:
Honble Mr. B.S.V. Murthy, Member(Technical) Honble Mr. Anil Choudhary, Member(Judicial) FINAL ORDER No._______________________ [Order per: B.S.V. Murthy] The appellant was directed to deposit an amount of Rs.20 lakhs vide Misc. Order No.25772 dt. 06/05/2013. Today when the matter was called, the learned counsel submits that the appellant-unit was closed and they have no funds to make the predeposit. Since the appellant has not been able make predeposit as required under Section 35F of Central Excise Act, 1944, the appeal is rejected for non-compliance.
(Pronounced and dictated in open court)
( ANIL CHOUDHARY) (B.S.V. MURTHY)
MEMBER(JUDICIAL) MEMBER(TECHNICAL)
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