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Rakesh Jain & Others vs C.C.Ex And S.T., Jaipur I

Customs, Excise And Service Tax Appellate Tribunal · Decided on 28 January 2014 · Citation: (2014) 01 CESTAT CK 0012

HON’BLE JUDGES
G. Raghuram, J · Rakesh Kumar, Technical Member
RESULT
Dismissed
CASE NUMBER
Service Tax Appeal Nos. 4103, 4105, 4119 Of 2012
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Judgment

2 paragraphs · 200 words
1.

By the order dated 13.11.2013 three applications for stay in the respective appeals were disposed of granting waiver of pre-deposit and stay all further proceedings for realization of the adjudicated liability pursuant to the orders impugned in the three appeals, on condition that the respective appellants remit the entirety of the assessed service tax component along with the proportionate interest thereon (excluding the penalty component) within six weeks and report compliance by 9.1.2014. We notice from the record that there is neither proof of deposit nor report of compliance of the order. Order dated 13.11.2013 also incorporates a default clause to the effect that in default of either deposit or reporting compliance within the time stipulated, the appeals shall stand dismissed for failure of pre- deposit.

2.

On 9.1.2014 when the matter was called for reporting compliance, Id. Counsel for the appellant sought 15 days time to comply with the order of pre-deposit. Hence an order was passed granting 15 days time. When the matter is taken up today, we find neither proof of deposit nor report of compliance. Hence in terms of the default clause in the order dated 13.11.2013, the appeals stand rejected. Be it so recorded.