Custom, Excise & Service Tax Tribunal
4. Whether Order Is To Be Circulated To ... vs Cce, New Delhi on 27 November, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. I Service Tax Appeal No. 545 of 2009 [Arising out of the Order-in-Original No. CCE/ADJ/PKJ/13/2009 dated 26/03/2009 passed by The Commissioner of Central Excise, New Delhi.] For Approval and signature : Honble Justice R.M.S. Khandeparkar, President Honble Shri Rakesh Kumar, 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 would be released under Rule 27 of : the 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 : Department Authorities? M/s Skypak Services Specialists Ltd. Appellants Versus CCE, New Delhi Respondent
Appearance None for the appellants.
Shri R.K. Verma, Authorized Representative (JDR) for the Respondent. CORAM : Honble Justice R.M.S. Khandeparkar, President Honble Shri Rakesh Kumar, Member (Technical) DATE OF HEARING : 27/11/2009.
DATE OF DECISION : 27/11/2009.
Oral Order No. ________________ Dated : ,,,,,,,,,,,_____________ Per. Justice R.M.S. Khandeparkar :-
None present for the appellants. Shri R.K. Verma, JDR present for the respondent. In terms of order dated 17th August 2009 passed in stay application No. 1962 of 2009, the appellants were required to deposit a sum of Rs. 1,31,06,295/- (Rupees One Crore Thirty One Lakh Six Thousand Two Hundred Ninety Five) towards the service tax amount due and payable under the interim order beside the interest thereon, as also penalty amount of Rs. 2,00,01,000/- (Rupees Two Crore One Thousand). The compliance report was required to be filed by 26th of October 2009. When the matter came up for the same on 26th of October, none appeared for the appellants and therefore the matter was kept till the afternoon session and as none appeared nor any compliance report was filed, it was observed that on account of failure to comply with the requirement of pre-deposit, consequences contemplated under statutory provisions are bound to follow. However, before passing any order in this regard, opportunity was granted to the appellants to satisfy the Tribunal as to why the appeal should not be dismissed for non-compliance of the requirement regarding the pre-deposit and for that purpose, the matter was fixed today. Even today none has appeared for the appellants. Considering the fact that the appellants have failed to comply with the requirement of pre-deposit and has not shown any cause against dismissal of the appeal, on that account, the appeal is hereby dismissed.
(Justice R.M.S. Khandeparkar) President (Rakesh Kumar) Member (Technical) PK