Custom, Excise & Service Tax Tribunal
Mitsuba Sical India Pvt Ltd vs Commissioner Of Gst&Amp;Cce(Chennai ... on 14 March, 2019
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
SOUTH ZONAL BENCH, CHENNAI
Defect Memo No.418362018
M/s. MITSUBA SICAL INDIA PVT. LTD. APPELLANT
Versus
COMMISSIONER OF GST & CE RESPONDENT
CHENNAI OUTER COMMISSIONERATE Date of hearing /decision 14.03.2019 Appearance:
For the Appellant Ms. D.S. Vipula, Adv. For the Respondent Shri L. Nandakumar, AC (AR) CORAM:
Hon'be Smt. Sulekha Beevi, C.S, Member (Judicial) DEFECTIVE MISC. ORDER NO.40183/2019 The above appeal has come up for hearing the defect. The learned counsel for the appellant Ms. D.S. Vipula submitted that the adjudicating authority had confirmed the demand of Rs.9,80,530/- for the period July, 2012 to June, 2017. The appellant had filed appeal before the first appellate authority by complying with the pre-deposit of 7.5%. The Commissioner (Appeals) vide impugned order herein set aside part of the demand for the period upto 13.05.2015 and upheld the demand for the period 14.05.2015 to June, 2017. However, there is no quantification of the demand in the impugned order. Since the appellant has complied with the pre-deposit of 7.5% before the Commissioner (Appeals) and part of the demand has already been set aside by the impugned order, the pre-deposit already made would be 2 Defect Memo No.418362018 sufficient for the balance amount i.e., remaining in dispute. The appellant has filed an affidavit to this effect today. Taking note of this facts and also the affidavit filed by the appellant, I am of the view that there is sufficient compliance of the pre-deposit. The defect of non-compliance of pre-deposit is therefore vacated. The Registry is directed to admit and number the appeal.
(Dictated and pronounced in open court) (SULEKHA BEEVI C.S) MEMBER (JUDICIAL ksr 14-03-2019 3 Defect Memo No.418362018 4 Defect Memo No.418362018 DRAFT Remarks I II III Date of 14.03.2019 dictation Draft Order 14.03.2019
- Date of typing Fair Order 14.03.2019 Typing Date of 15.03.2019 numbering and date of dispatch