Custom, Excise & Service Tax Tribunal
M/S. Mars Industries Pvt. Ltd vs C.C.E., Delhi-Iii on 11 February, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing 11.02.2014
For Approval &Signature :
Honble Mrs. Archana Wadhwa, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Application No.E/STAY/61413/2013
Appeal No. E/60384/2013 -EX[SM]
[Arising out of Order-in-Appeal No.385/SVS/GGN/2013, dated 31.07.2013, passed by C.C.E.,(Appeals), Delhi-III]
M/s. Mars Industries Pvt. Ltd. Appellant
Vs.
C.C.E., Delhi-III Respondent
Appearance Shri A. Jaju, Advocate - for the appellants Shri D. Singh, DR - for the respondents CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order No.__50454__, dated 11.02.2014 Per Honble Mrs. Archana Wadhwa :
After dispensing with the condition of pre-deposit, I proceed to decide the appeal itself in as much as the Commissioner (Appeals) has rejected the appeal on the ground that the appellants have neither deposited the amount in question or have filed any stay petition.
2. Ld. Advocate accepts that no stay petition was filed but submits that it was an inadvertent mistake on the part of the appellants. He submits that they would file a stay petition before the Commissioner (Appeals), if the matter is remanded to him.
3. In view of the above, I set aside the impugned order and remand the matter to Commissioner (Appeals). The appellants are at liberty to file a stay petition before the appellate authority within a period of one month and appellate authority would decide the same accordingly.
4. Both the stay petition and appeal are get disposed of in the above manner.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) SSK -2-