Custom, Excise & Service Tax Tribunal
) M/S.Nicco Corporation Ltd vs Commissioner Of Central Excise, ... on 10 July, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Appeal Nos.Ex.Ap.520-522/11
(Arising out of Order-in-Original No.17/COMMR/CE/KOL-III/2010-11 dated 14.03.2011 passed by the Commissioner of Central Excise, Kolkata-III.)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL)
HONBLE DR. I.P. LAL, 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?
1) M/s.Nicco Corporation Ltd.
2) Shri Nirmal Kr.Chatterjee, General Manager (Commercial)
3) Shri Udayan Ray, Managing Director
Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise, Kolkata-III
Respondent (s)
Appearance:
Shri S.Mishra, Advocate for the Appellant Shri S.Chakraborty, A.C.(A.R.) for the Respondent CORAM:
Honble Dr. D.M. Misra, Member(Judicial) Honble Dr. I.P. Lal, Member(Technical) Date of Hearing:- 10.07.2013 Date of Pronouncement :- 10.07.2013 ORDER NO.A-189-191/KOL/13 Per Dr. D.M. Misra.
1. Vide this Tribunals order No.S-164-166/KOL/2013 dated 29.04.2013 the Applicant No.1 M/s.Nicco Corporation Ltd. was directed to make a pre-deposit of 25% of duty of Rs.34,14,010/- within a period of 8(eight) weeks from the communication of the order and on deposit of the said amount balance dues adjudged were waived and its recovery stayed during pendency of the Appeals against all applicants. Also, it was specifically directed that failure to deposit the said amount would result in dismissal of the Appeals of all the Applicants without further notice and compliance was directed to be reported on 10.07.2013.
2. Shri S.Mishra, Ld.Advocate, appearing for the applicants has submitted that they had not complied with the said direction, but filed a Writ Petition before the Honble High Court at Calcutta. However, he has fairly admitted that there has been no direction from the Honble High Court on the said order of the Tribunal.
3. The Ld.A.R. for the Revenue has said that in absence of any direction from the Honble High Court for staying the operation of the Tribunals order dated 29.04.2013, the Appeals of the Applicants are liable for dismissal for non-compliance with the provisions of Section 35F Central Excise Act, 1944.
4. Heard both sides and perused the record.
5. We find that this Tribunal has directed the Applicant No.1 to deposit 25% of the duty of Rs.34,14,010/- within a period of eight weeks from the communication of the order and on deposit of the said amount balance dues adjudged against all applicants were waived and its recovery stayed during pendency of the Appeals and it was also specifically directed that failure to deposit of the said amount would result in dismissal of the Appeals of all the Applicants without further notice and compliance was directed to be reported on 10.07.2013 i.e. today. The applicant has neither complied with the said direction nor produced any order from any higher forum against the said order. In these circumstances we dismiss the Appeals for non-compliance with the provisions of Section 35F of the Central Excise Act, 1944. In the result, all the Appeals are dismissed.
(Pronounced and dictated in the open court.) Sd/ SD/ (I.P.LAL) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm 3 Appeal No.Ex.Ap.520-522/11