M/s. Madeena Constructions Versus Commissioner of GST & Central Excise Chennai
Service Tax
2018 (9) TMI 1205 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 16-7-2018
ST/ROA/40305/2018 and ST/Misc. /30306/2018 in ST/538/2010 – Misc. Order No. 40572-40573/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri J. Shankar Raman, Advocate for the Appellant
Shri A. Cletus, Addl. Commissioner (AR) for the Respondent
ORDER
Per Ms. Sulekha Beevi,
The above application is filed by the appellant seeking to restore the appeal that was dismissed vide Final Order No. 40795/2013 dated 7.6.2013.
2. On behalf of the appellant, Shri J. Shankar Raman, ld. counsel subm
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ssal of the appeal. The appellant had applied by RTI to ensure whether the final order was served upon them. Information was received that the final order was dispatched by the Tribunal and there is no proof that it was delivered to the appellant. Therefore, the ld. counsel prayed that the appeal may be restored to the file. The appellant has also filed another miscellaneous application seeking to modify the stay order passed by the Tribunal directing to predeposit Rs. 28.90 lakhs.
3. The ld. AR Shri A. Cletus opposed the application. He submitted that nearly five years have elapsed after dismissal of the appeal for non-compliance of predeposit. The appellant was represented by its counsel on both the dates when the miscellaneous order was
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
as directed to be complied on or before 23.5.2013, the same was not complied and appeal dismissed on 7.6.2013. The appellant was represented by his counsel on the said day and it was reported that the compliance has not been made. Thereupon, the Tribunal dismissed the appeal for non-compliance. We find no grounds to restore the appeal which has been dismissed for non-compliance of predeposit. Althrough, the appellant was represented by his counsel and therefore cannot contend that he was not aware of dismissal of appeal for non-compliance. Further, the ROA application is made with a delay of about five years. The ROA as well as miscellaneous application are dismissed.
(Dictated and pronounced in open Court)
Case laws, Decisions, Judgem
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =