Custom, Excise & Service Tax Tribunal
Shri Manoj Kumar Shukla vs Commr. Of Customs (Port), Kolkata on 20 August, 2015
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EAST REGIONAL BENCH : KOLKATA
Customs Appeal Nos. C/70452-70453/13
(Arising out of the Order-in-Original No. KOL/CUS/PORT/82/2012 dated-29/11/2012 passed by the Commissioner (Port) of Customs, Kolkata)
For approval and signature of:
DR.D.M. MISRA, HONBLE JUDICIAL MEMBER
SHRI K.K. THAKUR, HONBLE TECHNICAL MEMBER
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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 authoritative report or not ?
3. Whether Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
Authorities ?
Shri Manoj Kumar Shukla APPELLANT(S) VERSUS Commr. of Customs (Port), Kolkata RESPONDENT(S) APPEARANCE NONE FOR APPELLANT(S) Sri S. N. Mitra, A.C. (A.R.) FOR THE RESPONDENT(S) CORAM:
DR.D.M. MISRA, HONBLE JUDICIAL MEMBER SHRI H.K. THAKUR, HONBLE TECHNICAL MEMBER DATE OF HEARING & DECISION : 20/08/2015 ORDER NO._ FO/A/75449-75450/2015 Per DR.D.M. MISRA None present for the applicant.
2) Heard the Ld. A.R. for the Revenue.
3) Vide Order No. SO/75679-75680/2015 dated-29/06/2015, the appellant was directed to deposit Rs.1.50 Lakhs and report compliance on 3rd August, 2015. The order was dictated in presence of the Ld. Advocate appearing for the applicant and also a copy was despatched by the Registry on 10/07/2015, not returned by postal authorities as undelivered.
4. In these circumstances, Ld. A.R. for the Revenue pleads that since the applicant has failed to comply with the direction of pre-deposit, their appeal is liable for dismissal for non-compliance with the provisions of Section 129E of Customs Act, 1962.
5. We find force and agree with the contention of the Ld. A.R. for the Revenue. In the result, the appeal is dismissed for non-compliance with the provisions of Section 129E of Customs Act,1962. Appeal dismissed.
(Dictated & pronounced in the open Court) Sd/- 21/08/15 Sd/- 21/08/15 (H.K. THAKUR) (DR. D.M. MISRA) MEMBER (TECHNICAL) MEMBER (JUDICIAL) k.b/-
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