Custom, Excise & Service Tax Tribunal
M/S.Exterior Interiors (P) Ltd vs Commissioner Of Service Tax, Kolkata on 30 September, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Appeal No.S.T. 102/11
(Arising out of Order-in-Original No.30/Commr./ST/Kol/2010-11 dated 29.12.2010 passed by the Commissioner of Service Tax, Kolkata.)
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?
M/s.Exterior Interiors (P) Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Service Tax, Kolkata
Respondent (s)
Appearance:
NONE for the Appellant (s) Shri A.K.Biswas, Supdt.(A.R.) for the Respondent (s) CORAM:
Honble Dr. D.M. Misra, Member(Judicial) Honble Dr. I.P. Lal, Member(Technical) Date of Hearing:- 30.09.2013 Date of Pronouncement :- 30.09.2013 ORDER NO.FO/A/71085/2013 Per Dr. D.M. Misra.
1. Heard the Ld.A.R. for the Revenue. None present for the Appellant, despite notice.
2. Vide this Tribunals order No.468/KOL/2013 dated 16.07.2013, the Appellant had been directed to deposit 50% of the Service Tax after deducting the amount of Rs.4.00 Lakh within a period eight weeks and report compliance on 30.09.2013 i.e. today. In the said order it has been specifically mentioned that failure to deposit the said amount would result in dismissal of the Appeal without further notice.
3. The Ld.A.R. for the Revenue brought to our notice that the Appellant had not complied the said order of this Tribunal. Accordingly their appeal is liable to be dismissed.
4. Since the Appellant had failed to deposit the amount directed vide this Tribunals order dated 16.07.2013, the Appeal is accordingly dismissed for non-compliance with the provisions of Section 35F of Central Excise Act, 1944 which is applicable to the Service Tax matters, by virtue of Section 83 of Finance Act, 1994.
(Pronounced and dictated in the open court.) SD/ SD/ (I.P.LAL) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm 2 Appeal No.S.T. 102/11