Custom, Excise & Service Tax Tribunal
M/S. Coal Mines Provident Fund ... vs Commr. Of Central Excise & on 1 October, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
M.A. No. ST/M/75460/2015
AND
Service Tax Appeal No.: ST/75540/2015
Arising out of Order-in-Original No.01-02/S. Tax/Commr./2015 dated 26.03.2015 passed by the Commissioner of Central Excise & Service Tax, Dhanbad)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL)
HONBLE SHRI H.K.THAKUR, MEMBER(TECHNICAL)
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT(Procedure) Rules, 1982 for publication in any
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
M/s. Coal Mines Provident Fund Organisation
Applicant (s)/Appellant (s)
Vs.
Commr. of Central Excise &
Service Tax, Dhanbad Respondent (s)
Appearance:
NONE for the Appellant (s) Shri S. Nath, AC (AR) for the Respondent (s) CORAM:
Honble Dr. D.M. Misra, Member(Judicial) Honble Shri H.K.Thakur, Member(Technical) Date of Hearing:- 01.10.2015 Date of Pronouncement :- 01.10.2015 ORDER NOFO/A/75555/15 Per Dr. D.M. Misra.
None present for the Appellant despite notice. Heard Ld. A.R. for the Revenue.
2. The ld. AR for the Revenue submits that the Appeal has been filed on 05.06.2015 and Appellant have not deposited seven and half percent of the confirmed demand as per the amended Section 35F of CEA, 1944; hence their Appeal is liable for dismissal for non-compliance with the provisions of section 35F of Central Excise Act, 1944.
3. We agree with the contention of the ld.AR for the Revenue; since the Appellant have not deposited the required amount, accordingly, the Appeal is liable for dismissal for non-compliance with the provisions of amended section 35F of Central Excise Act, 1944 as applicable service tax matters by virtue of Sec.83 of Finance Act,1994. Consequently the Appeal is dismissed. M.A. is disposed.
(Pronounced and dictated in the open court.)
Sd/- 9/10/15 Sd/- 9/10/15
(H.K.THAKUR) (D.M.MISRA)
MEMBER(TECHNICAL) MEMBER(JUDICIAL)
k.b/-
Service Tax Appeal No.: ST/75540/2015
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