MADANAPALLE MUNICIPALITY Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal filed against Order, dated 7-9-2015, in Appeal No. ST/2884/2012-DB, on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short 'the Appellate Tribunal'), the appellant-Madanapalle Municipality has framed the following substantial questions of law :

(2.) We have heard the Learned Standing Counsel for the appellant-Municipality and perused the record.

(3.) Feeling aggrieved by Order, dated 17-7-2012, in Appeal No. 51/2012 (T) ST, on the file of the Commissioner, Customs, Central Excise and Service Tax (Appeals), Guntur, the appellant has filed Appeal No. ST/2884/2012-DB, before the Appellate Tribunal. Along with the said appeal, it has filed Stay Application No. ST/Stay/2080/2012. The said application was disposed of by the Appellate Tribunal, by its Order under appeal, wherein it has observed that the said application was coming up from Feb., 2013; that the same was being repeatedly adjourned; and that when the case was called on 30-122014, neither any one represented the appellant nor any request for adjournment was made though notice was served on the appellant well in advance. The Appellate Tribunal has, accordingly, directed the appellant to deposit the entire dues within a period of eight weeks and report compliance on 2-3-2015, failing which the appeal itself would become liable to be dismissed. Evidently, as the appellant has not deposited the dues in terms of the said Order, the Appellate Tribunal has dismissed the appeal.