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.
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.