Bhagyanagar India Ltd. Vs. Commissioner of Customs and Central Excise, Goa - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai |
| Jan-11-2010 |
| APPEAL Nos. E/173 of 2009, E/174 of 2009, E/175 of 2009 |
| THE HONOURABLE MR. P.G. CHACKO, MEMBER (JUDICIAL) |
| Bhagyanagar India Ltd. |
| Commissioner of Customs and Central Excise, Goa |
| None for appellant. Shri Manish Mohan, Authorised Representative (SDR), for respondent |
the appellants were directed to pre-deposit the amounts refunded to them, within eight weeks and report compliance on 31.8.2009 vide order no. s/209-211/wzb/2009/smb/c-iv dated 24.6.2009. instead of depositing the amounts, they filed modification applications, which were dismissed on merits vide order no. m/201-203/wzb/2009/smb/c-iv dated 26.10.2009, wherein the parties were also directed to comply with the direction for pre-deposit within eight weeks and report compliance on 28.12.2009. it was also made clear in the order dated 26.10.2009 that non-compliance would result in dismissal of the appeals without any further notice. the matter has ultimately arisen for report of compliance today. there is no representation for the appellants, nor any request of theirs for further extension of time for making pre-deposits. there is no evidence of pre-deposit either. in the circumstances, the three appeals are dismissed for non-compliance with section 35f of the central excise act.
The appellants were directed to pre-deposit the amounts refunded to them, within eight weeks and report compliance on 31.8.2009 vide order No. S/209-211/WZB/2009/SMB/C-IV dated 24.6.2009. Instead of depositing the amounts, they filed modification applications, which were dismissed on merits vide order No. M/201-203/WZB/2009/SMB/C-IV dated 26.10.2009, wherein the parties were also directed to comply with the direction for pre-deposit within eight weeks and report compliance on 28.12.2009. It was also made clear in the order dated 26.10.2009 that non-compliance would result in dismissal of the appeals without any further notice. The matter has ultimately arisen for report of compliance today. There is no representation for the appellants, nor any request of theirs for further extension of time for making pre-deposits. There is no evidence of pre-deposit either. In the circumstances, the three appeals are dismissed for non-compliance with Section 35F of the Central Excise Act.