Indus Motor Company Ltd. vs Commissioner of C. Ex. and Service Tax

Dr. Manjula Chellur, C.J.�The challenge in this case is against the final orders in S.T./1323/2012-DB, dated 11-12-2013 passed by Customs, Excise & Service Tax Appellate Tribunal, Zonal Bench, Bangalore. Subsequent to the stay order dated 18-4-2013, a conditional order of stay was passed to deposit Rs. 2.5 crores in order to get the extension of time. As per Annexure A5 the appellant herein approached this Court and obtained order of stay and further direction to dispose of the appeal. However, it is noticed from the impugned order dated 11-12-2013 that, as there was no representation on behalf of the appellant, reporting compliance of the conditional order, the appeal was dismissed for non-compliance of the stay order.

Now the appellant is before us questioning this impugned order at Annexure A10. To entertain the present appeal, there has to be a substantial question of law which apparently is absent so far as Annexure A10 impugned order. In the absence of any order on merits by the appellate authority, we fail to understand how we could entertain the present appeal. It is for the appellant to file an application before the appellate authority bringing to the notice that they had sufficient reasons for non-appearance on the date of hearing when impugned order at Annexure A10 came to be made. With the above observations, the appeal is dismissed.