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SPS Steel & Power Ltd v/s Commissioner of Customs And Service Tax, Andhra Pradesh


Company & Directors' Information:- ANDHRA STEEL CORPN LTD [Active] CIN = U28991WB1958PLC023969

Company & Directors' Information:- S. G. POWER AND STEEL PRIVATE LIMITED [Active] CIN = U14290DL2012PTC240718

Company & Directors' Information:- R. S. STEEL AND POWER PRIVATE LIMITED [Active] CIN = U70100CT2009PTC021362

    Final Order No.20830 of 2014 C/Stay 206 of 2012 in C/347 of 2012-DB C/347 of 2012-DB [Arising Out of Order-in-Original No.4 of 2011 dated 30/09/2011 passed by the Commissioner of Customs, Visakhapatnam ]

    Decided On, 21 April 2014

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore

    By, THE HONOURABLE MR. B.S.V. MURTHY
    By, TECHNICAL MEMBER & THE HONOURABLE MR. S.K. MOHANTY
    By, JUDICIAL MEMBER

    For the Appellant: None. For the Respondent: N. Jagdish, AR.



Judgment Text

B.S.V. Murthy, J.

1. The appeal was received in the Tribunal’s Registry on 15.02.2012 and vide Defect Memo No. DM/98 dated 28.05.2012, the appellant was informed that

1). Appeal has not been filed within 3 months. Hence same is time barred. Application for condonation of delay showing period of delay and no. of days for COD should be filed.

2). Every application for grant of stay or for rectification of mistake for any other purpose or for restriction of an appeal or application, fee is Rs. 500/-.

3). You are directed to submit proof of receipt of OIA/OIO.

2. The appellant was informed that the matter is listed before the Assistant Registrar on 16.07.2012 and this was issued on 11.06.2012.

3. No reply was received and another letter was issued on 09.10.2012 listing the matter before the Assistant Registrar on 19.11.2012. This letter was issued on 16.10.2012. No reply has been received till date. The matter was listed before the Bench on 21.04.2014 and notice was dispatched on 20.03.2014.

4. When the matter was called nobody is present on behalf of the appellant and the defect pointed out has not been rectified. Under these circumstances, there is no option but to reject th

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e appeal for non-rectification of defects and for not seeking condonation of delay in filing the appeal. Accordingly appeal is rejected.
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