At, Customs Excise Service Tax Appellate Tribunal East Regional Bench Kolkata
By, THE HONOURABLE DR. D.M. MISRA
By, MEMBER (JUDICIAL) & THE HONOURABLE DR. I.P. LAL
For the Appellant: None. For the Respondent: Anirudha Roy, Supdt. (A.R.)
Dr. D.M. Misra, J.
1. Vide Order No.SO/71456/2013 dated 09.12.2013 this Tribunal has directed the Applicant to deposit Rs.40.00 Lakhs within a period of eight weeks and report compliance on 18.02.2014. The order was pronounced in the presence of the Advocate for the Applicant and also dispatched to the Applicant on 26.12.2013, which has not been returned as not served.
2. The Ld.A.R. for the Revenue submits that that the Applicant had not complied with the direction of pre-deposit and prayed that their Appeal be dismissed for non-compliance.
3. We find that the Applicant had not complied with the direction of pre-deposit order dated 09.12.2013. Accordingly their Appeal is dismissed for non-compliance with the provisions of Sectio
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n 35F as applicable to Service Tax cases by virtue of Section 83 of Finance Act, 1994.