Custom, Excise & Service Tax Tribunal
Southern Refineries Ltd vs Commissioner Of Central Excise, ... on 29 September, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: E/21902/2015-DB, E/21903/2015-DB, E/21905/2015-DB, E/21906/2015-DB, E/21907/2015-DB, E/21909/2015-DB [Arising out of Order-in-Appeal No. TVM-EXCUS-000-APP-65-15-16 dated 29/05/2015 passed by Commissioner of Central (Appeals)Excise , COCHIN ] [Arising out of Order-in-Appeal No. TVM-EXCUS-000-APP-038-42-15-16 dated 14/05/2015 passed by Commissioner of Central Excise (Appeals), COCHIN] For approval and signature: HON'BLE SHRI S.S GARG, JUDICIAL MEMBER HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Southern Refineries Ltd Kuzhinjanvila, Parassala, P O THIRUVANATHAPURAM - 695502 KERALA Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax Trivandrum T.C.NO.26/334(1&2), I.C.E BHAVAN,PRESS CLUB ROAD, TRIVANDRUM - 695001 KERALA Respondent(s)
Appearance:
Mr. Sandeep Gopalakrishnan, Adv MENON & PAI IS PRESS ROAD, COCHIN KOCHI - 682018 KERALA For the Appellant Mr. Pakshi Rajan, A.R. For the Respondent Date of Hearing: 29/09/2016 Date of Decision: 29/09/2016 CORAM:
HON'BLE SHRI S.S GARG, JUDICIAL MEMBER HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER Final Order No. 20861-20866 / 2016 Per : S.S GARG All these appeals have been filed after the amendment in Section 35 F of the Central Excise Act 1944 vide which it is made mandatory to deposit 7.5%/10% of the duty/tax/penalty as the case may be for hearing the appeal by the Tribunal. In this case, the appellant has not deposited any amount as prescribed under Section 35 F for hearing the appeal. The present appeal has been filed on 7th September 2015 and therefore in the absence of mandatory predeposit, the appeals are not maintainable and the same are dismissed for non-compliance. (Order pronounced in open court) ASHOK K. ARYA JUDICIAL MEMBER S.S GARG JUDICIAL MEMBER pnr 2