Custom, Excise & Service Tax Tribunal
N.V.Metallics Pvt.Ltd vs Cce & St, Chandigarh-I on 3 June, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI COURT NO. III SINGLE MEMBER BENCH Appeal No. ST/50482/2014 (Arising out of OIA No.CHD-EXCUS-000APP-145-13-14 dt.27.9.3 passed by the CCE(Appeals),Chandigarh-I) N.V.Metallics Pvt.Ltd. Appellants Vs. CCE & ST, Chandigarh-I Respondent
Appearance:
None for the Appellants Shri R.K.Mishra, DR for the Respondent CORAM:
Hon'ble Mr. Manmohan Singh, Member (Technical) Date of Hearing/decision: 03.06.2014 FINAL ORDER No.52364/2014 Per MANMOHAN SINGH:
Case was listed for noting compliance against stay order No.51383/2014 dt.9.4.2014 wherein no justification was found for full waiver of pre-deposit. Bench was pleased to waive pre-deposit on the condition that service tax component assessed plus proportionate interest was paid within six weeks from the date of the order. Compliance date was fixed for today i.e. 03.06.2014.
2. When the matter was called, none appeared from the appellant side. However, a letter dt.2.6.2014 has been received from the appellant wherein he has requested that due to bad financial condition, the appellant is not in a position to deposit any part of directed amount and requested that condition of pre-deposit may be waived and appeal may be heard on merits. I find no valid ground for waiver of pre-deposit has been made by the appellant nor advocate of the appellant is present in the case. Even no case of financial stress was made before the bench when stay application was first heard. In view of above, there is no ground for interference in the earlier order. Consequently appeal is dismissed for non compliance to the stay order dt.9.4.2014.
Ordered accordingly.
(dictated & Pronounced in the open court)
(Manmohan Singh) Member(Technical)
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