Custom, Excise & Service Tax Tribunal
M/S. Vichitra Prestressed Concrete ... vs Commissioner Of Central Excise & ... on 18 March, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
COURT NO. II
APPEAL NO. E/852 & 853/08 Mum
(Arising out of Order-in-Original No. 18/CEX/2008 dated 30.04.2008 passed by the Commissioner of Central Excise & Customs, Nashik).
For approval and signature:
Honble Shri. A.K. Srivastava, Member (Technical)
and
Honble Shri Ashok Jindal, Member (Judicial)
1. Whether Press Reporters may be allowed to see : No
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 : No
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
M/s. Vichitra Prestressed Concrete Udyog (P) Ltd.
:
Appellant
Shri. R.N. Agarwal
Versus
Commissioner of Central Excise & Customs,
Respondent
Nasik Appearance None for Appellant Shri S.M. Vaidya, JDR for Respondents CORAM:
Shri. A.K. Srivastava, Member (Technical) Shri. Ashok Jindal, Member (Judicial) Date of Hearing : 18.03.09 Date of Decision : 18.03.09 ORDER NO.
Per : Shri. Ashok Jindal, Member (Judicial) The present appeals along with stay applications have been filed by M/s. Vichitra Prestressed Concrete Udyog (P) Ltd. and Shri. R.N. Agarwal, Managing Director of M/s. Vichitra Prestressed Concrete Udyog (P) Ltd against the order passed by Commissioner of Central Excise & Customs, Nashik wherein he has confirmed the duty demand of Rs.21,80,243/- along with interest under Section 11AB of the Central Excise Act, disallowed modvat credit of Rs.7,71,765/- and imposed penalty of Rs. 21,80,243/- under Section 11AC of C.Ex.Act. These stay applications were heard on 25.9.08 and the appellants were directed to pre-deposit the duty of Rs.5,00,000/- within eight weeks and report compliance on 27.11.2008, but the appellants have not complied with the above direction neither anyone appeared on their behalf nor any application or any other communication in this regard. In view of the above, the appeals filed by the appellants are dismissed for non-compliance of the provisions of Section 35F of the Central Excise Act, 1944. (Pronounced in open Court) (A.K. Srivastava) Member (Technical) (Ashok Jindal) Member (Judicial) nsk 2