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Judgment
We find that the matter was listed on 20.03.2023 and the Bench had directed the Chief Commissioner of Service Tax, Kolkata to file a report whether the Bank Guarantee has been invoked or not. The Ld.Authorized Representative for the Department filed copy of the communication dated 07.05.2023, which reads as under:-
“To
Assistant Commissioner(A.R.)
O/o The Pr.Commissioner (A.R.)
CESTAT Eastern Zonal Bench, Kolkata,
6th & 7th Floor, Bamboo Villa,
169, A.J.C. Bose Road,
Kolkata-700014.
Subject:- Appeal No.ST/128/09 filed by Saumya Mining Pvt.Ltd. and ST/208/09 filed by the department against OIO No.55/COMMR/ST/KOL/2008-09 dated 20.02.2009 – Submission of report – Regd.
Kind reference is invited towards your letter under C.No.ST/128/09/KC/315 dated 23.03.2023 on the subject matter, wherein it was requested to file the report as asked by the Hon’ble Tribunal.
(2) In this context, it is to submit that after intensive search of all the available records, each of the Divisional DCs/ACs have informed that no such Bank Guarantee is available with them. Further, it is to submit that due to re-structuring of the Department in the year 2014 as well as 2017, the relevant file containing the subject Bank Guarantee cannot be located at this moment.
(3) In this connection, it is also to inform that the officers of the Department visited the address of the entity as available on internet and found that the entity is not in existence at the given address at Hari Kripa, CB-25, Salt Lake City, Kolkata. The premises is found to be a residential apartment.
This is for kind information and necessary action at your end.”
We find it appropriate to list the matter before the Bench, who had issued the direction in this matter. Registry is directed to list this matter before the appropriate Bench.