Custom, Excise & Service Tax Tribunal
Shri Rajesh Kumar Maurya vs Cce, Allahabad on 6 September, 2013
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. IV Excise Appeal No. 797 of 2011 (SM) [Arising out of the Order-in-Appeal No. 455 to 458-CE/LKO/2010 dated 20/12/2010 passed by The Commissioner (Appeals), Customs & Central Excise, Allahabad.] For Approval and signature : 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? Shri Rajesh Kumar Maurya ] Appellant M/s Ankit Enterprises ] Versus CCE, Allahabad Respondent
Appearance None for the appellant.
Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent.
CORAM : Honble Shri Rakesh Kumar, Member (Technical) DATE OF HEARING : 06/09/2013.
Final Order No. 57665/2013 Dated : 06/09/2013 Per. Rakesh Kumar :-
This is an appeal filed against Commissioner (Appeals)s order challenging the imposition of penalty of Rs. 18,000/-. Today, when this matter was called, none appeared on behalf of the appellant. There is also no request for adjournment. On earlier occasions also, I find that none representing the appellant had appeared for hearing and even at the time of hearing of the stay matter, nobody had appeared and the stay order waiving the requirement of pre-deposit had been passed as ex-parte.
2. Heard Shri R.K. Mishra, the learned D.R.
3. The dispute is about the penalty of Rs. 18,000/- imposed on the appellant and there is no other issue involved. In my view the Tribunal can refuse to admit this appeal in terms of the 2nd proviso to Section 35B (1), according to which, Tribunal can refuse to admit an appeal where in any disputed case, other than the case where the determination of any question having relation to rate of duty or valuation of the goods is involved or the amount of fine or penalty determined by such order does not exceed of Rs. 50,000/-. Since, in this case the amount involved is only Rs. 18,000/- and dispute is only about the penalty, the appeal is dismissed.
(Pronounced in the open court.) (Rakesh Kumar) Member (Technical) PK ??
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