CESTAT, NEW DELHI BENCH
Aryavart Bank
versus
Commissioner of Central Excise & Service Tax, Lucknow
FINAL ORDER NOS. 55358-55359 OF 2013
APPEAL NOS. ST/408-409 OF 2012-SM
JANUARY 21, 2013
ORDER
1. None present for the appellant nor there any adjournment application. Notice had returned back in this case. Matter is reaching on Board since 27.9.2012, but the appellant has not caused appearance.
2. Stay order was passed on 2.7.2012 granting waiver of pre-deposit of penalty. Record reveals that the appellant is taking advantage of interim relief granted without causing appearance. Nobody was present even during hearing of stay application. Six months has already over. Hence the stay order is vacated and revenue is at liberty to realise its dues. It also appears that there is abuse of process of law by mere filing appeal and depriving Revenue to realise its dues availing benefit of interim order. This reason is enough to dismiss the appeals also. Accordingly, both the appeals are dismissed.
