Custom, Excise & Service Tax Tribunal
M/S Maa Laksmi Enterprises vs Commissioner Of Central Excise & S. Tax, ... on 14 December, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
EAST REGIONAL BENCH : KOLKATA
SP-75346/16
& S.T.Appeal No.75839/16
(Arising out of Order-in-Original No.22/S.Tax/Commr./2016 dt.29.02.2016 passed by the Commissioner of Service Tax, Ranchi
M/s Maa Laksmi Enterprises
Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise & S. Tax, Ranchi
Respondent (s)
Appearance:
Request for adjournment Shri A. K. Biswas, Supdt. (AR) for the Respondent (s) CORAM:
HONBLE SHRI JUSTICE (DR.) SATISH CHANDRA, PRESIDENT HONBLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER Date of Hearing : 14.12.2016 Date of Pronouncement : 14.12.2016 ORDER NO.SO/75747,FO/A/76275/2016 Per Dr. Satish Chandra.
List revised. None present for the appellant-assessee.
2. It is required under Section 35F of the Central Excise Act, 1944 that the appellant will have to deposit the mandatory predeposit @ 7.5% of the dues demanded. Since, the appellants have not been complied with the said mandatory requirement of predeposit of 7.5%, the appeals filed the appellants are not maintainable and both the appeals are dismissed in lemine. Stay Petition also stands disposed off. Dictated and pronounced in the open Court.
Sd/ (Justice Dr. Satish Chandra) President Sd/ (Ashok Kr.Arya) mm Technical Member 6 S.T.Appeal No.75839/16