Custom, Excise & Service Tax Tribunal
Shree Luxmi Enterprises vs C.C.E, Panchkula on 3 July, 2012
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R.K.Puram, New Delhi COURT-I Date of hearing/decision: 3.7.2012 Central Excise Appeal No.1805 to 1807 of 2011 Arising out of the order in original No.05-08/Commr/PKL/2011 dated 29.4.2011 passed by the Commissioner , Central Excise, Panchkula. Honble Mr. Justice Ajit Bharihoke, President Honble Mr. Rakesh Kumar, Technical Member 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 26 of the CESTAT (Procedure) Rules, 1982? 2 Whether it should be released under Rule 26 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3 Whether their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? Shree Luxmi Enterprises .. Appellant Shree Sales M.D. Trading Co. Vs. C.C.E, Panchkula .. Respondent
Present for the appellant/petitioner : None Present for the respondent : Shri N. Pathak, A.R. Order No._______________ Per Mr. Justice Ajit Bharihoke (oral):
Stay application moved by the appellant M/s North West Paper Kraft Pvt. Ltd. was decided by a common order dated 24.1.2012. Operative portion of the said order is reproduced thus:
As regards financial position, we note the duty stands confirmed against the appellant on the allegation and offence of clandestine removal, in which case, the true financial position of an assessee would never get reflected in the balance sheet. As such, in view of the evidences as available on record, we direct the applicant/appellant to deposit an amount of Rs.40 Lakhs (Rs.Forty Lakhs only) within a period of 12 weeks from today. Subject to deposit of the above amount, pre-deposit of balance amount of duty and penalty shall stand waived and its recovery stayed during the pendency of the appeal. Matter to come up for reporting compliance on 29.05.2012.
2. From a reading of the above , it is evident that pre-deposit of penalty by the appellants M/s Luxmi Enterprises, M/s Shree Sales and M/s M.D. Trading Co. was waived subject to deposit of Rs.40 lakhs by the appellant M/s North West Paper Kraft Pvt. Ltd.. Since the main appellant failed to comply with the order of pre-deposit, the present appellants were directed vide order dated 29.5.2012 to deposit the penalty imposed upon them within four weeks as a pre-condition for hearing of their appeals. The above three appellants have failed to comply with the aforesaid order. No one is present on their behalf to seek extension of time for deposit of penalty imposed or to explain as to why the order has not been complied with.
3. In view of the above, we are constrained to reject the appeals on account of non-compliance of the provisions of Section 35F of the Central Excise Act, 1944. The appeals are accordingly disposed of.
(Justice Ajit Bharihoke) President (Rakesh Kumar) Technical Member scd/