Custom, Excise & Service Tax Tribunal
M/S. Shree Radha Krishna Alloys (P) Ltd vs Cce, Tirupati on 11 March, 2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench Division Bench
Court I
Date of Hearing:11/03/2013
Date of decision:11/03/2013
Appeal No.E/2349-2350/2011
(Arising out of Order-in-original No.23&24/2009(C.Ex.) dt. 29/10/2009 passed by CCE,C&ST, Tirupati)
For approval and signature:
Honble Mr. P.G. Chacko, Member(Judicial)
Honble Mr. B.S.V. Murthy, 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?
No
2.
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether their Lordship wish to see the fair copy of the Order?
Seen
4.
Whether Order is to be circulated to the Departmental authorities?
Yes
M/s. Shree Radha Krishna Alloys (P) Ltd.
Mr. Sanjay Agarwal
..Appellant(s)
Vs.
CCE, Tirupati
..Respondent(s)
Appearance None for the appellants.
Mr. S. Teli, Deputy Commissioner(AR) for the respondent.
Coram:
Honble Mr. P.G. Chacko, Member(Judicial) Honble Mr. B.S.V. Murthy, Member(Technical) FINAL ORDER No._______________________ [Order per: P.G. Chacko] We had directed the appellants to predeposit Rs.35 lakhs and Rs.5 lakhs respectively and report compliance to the Assistant Registrar on 08/10/2012 vide Stay Order No.1173-1179 dt. 07/06/2012. The Assistant Registrar reported that the predeposits were not made in full. When the matters came up for report of compliance on 24/12/2012, this Bench considered two miscellaneous applications, one filed by the company and the other by its Managing Director, both seeking extension of time by three months for depositing the balance amount. On the said date, however, nobody turned up to move the miscellaneous applications. This Bench, however, considered the said applications and, after appreciating the reasons stated for extension of time, passed Miscellaneous Order Nos.802 & 803/2012 dt. 24/12/2012 granting the company and its Managing Director further time of eight weeks for depositing the balance amount. Compliance was directed to be reported to this Bench on 11/03/2013, failing which, it was made clear, the appeals would be dismissed for non-compliance with Section 35F of the Central Excise Act without further notice. A certified copy of the said Miscellaneous Order dt.24/12/2012 was issued to the parties on 22/01/2013. As per our records, the order has been received by the parties.
2. Today there is no representation for the appellants, nor is there any further application of theirs. There is no evidence of predeposit of the balance amount either. In the absence of compliance with Section 35F ibid, both the appeals are dismissed. (Pronounced and dictated in open court) (B.S.V. MURTHY) MEMBER (TECHNICAL) ( P.G. CHACKO ) MEMBER (JUDICIAL) Nr 3