CESTAT, NEW DELHI BENCH
Gupta Builders
Versus
Commissioner of Central Excise, Kanpur
FINAL ORDER NO. 55378 OF 2013
APPEAL NO. ST/928 OF 2011
JANUARY 21, 2013
ORDER
Mrs. Archana Wadhwa, Judicial Member
Vide stay order No. ST/S/177/12-Cus dated 8.2.2012 the appellant was directed to deposit an amount of Rs. 30 lakh. Subsequently, the matter came up for ascertaining compliance and as the appellant expressed his desire to file modification application, the matter was adjourned and listed on 20.7.2012. It is seen that subsequently on 9.11.2012 the amount to be deposited was reduced to Rs. 10 lakh. The same was to be deposited within a period of four weeks and the matter was listed for ascertaining compliance on 21.1.2013.
2. On matter being called today for ascertaining compliance, neither anybody appeared nor is there any compliance report. However, our attention stands drawn to a letter 18.1.2013 addressed by the appellant to adjourn the matter on the ground that they wished to file writ petition before Hon’ble High Court of Allahabad. It is seen that as per said letter, writ petition does not stand filed by the appellants. When said misc. order was passed on 9.11.2012 it is not understood as to why the same was not challenged by the appellant immediately, if they felt aggrieved with the same. As such we find no reason to keep the matter on board. Accordingly, we dismiss the appeal for non-compliance with the provisions of section 35F of the Excise Act, 1962 read with stay order dated 8.2.2012 and Misc. Order dated 9.11.2012 (supra).
