M/S. First Flight Courier Ltd. Vs. Commissioner of Central Excise and Service Tax, Patna - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided OnJan-01-2014
Case NumberAppeal No. S.T.422 of 12 (Arising Out of Order-in-Appeal No.45/PAT/S.Tax/Appeal of 2012 dated 29.02.2012 passed by the Commissioner(Appeals) of Customs, Central Excise & Service Tax, Patna.)
JudgeTHE HONOURABLE DR. D.M. MISRA, JUDICIAL MEMBER & THE HONOURABLE DR. I. P. LAL, TECHNICAL MEMBER
AppellantM/S. First Flight Courier Ltd.
RespondentCommissioner of Central Excise and Service Tax, Patna
Excerpt:
dr. d.m. misra, j. 1. vide order dated 23.10.2013 this tribunal has directed to the applicant to deposit entire amount of service tax, interest and penalty within a period of eight weeks and report compliance on 27.12.2013. the order was sent to the applicant on 25.10.2013. 2. today when the matter was called, nobody appeared for the applicant, nor any request for adjournment is made. 3. the ld.a.r. for the revenue submits that the applicant has failed to comply with the direction of pre-deposit hence, the appeal is liable for dismissal for non-compliance. 4. we find that the applicant had not complied with the direction of pre-deposit of entire amount of service tax, penalty and interest vide order no.so/71288/2013 dated 23.10.2013. in these circumstances we dismiss the appeal for.....
Judgment:

Dr. D.M. Misra, J.

1. Vide Order dated 23.10.2013 this Tribunal has directed to the Applicant to deposit entire amount of Service Tax, interest and penalty within a period of eight weeks and report compliance on 27.12.2013. The order was sent to the Applicant on 25.10.2013.

2. Today when the matter was called, nobody appeared for the Applicant, nor any request for adjournment is made.

3. The Ld.A.R. for the Revenue submits that the Applicant has failed to comply with the direction of pre-deposit hence, the Appeal is liable for dismissal for non-compliance.

4. We find that the Applicant had not complied with the direction of pre-deposit of entire amount of Service Tax, penalty and interest vide order No.SO/71288/2013 dated 23.10.2013. In these circumstances we dismiss the Appeal for non-compliance with the provisions of Section 35F of Central Excise Act as applicable to Service Tax matters by virtue of Section 83 of Finance Act, 1994. Appeal dismissed.