M/S Adams Elevator Co. Pvt. Ltd. v. Customs Excise & Service Tax Appellate Tribunal & ORS

August 18, 2021 AD 24 Court No.1 SG/S. Biswas MAT 109 of 2017 M/s. Adams Elevator Co. Pvt. Ltd.

vs.

Customs Excise and Service Tax Appellate Tribunal Kolkata Eastern Zone Bench and others (Through Video Conference) Mr. Somnath Saha, Advocate ... for the appellant (present in Court) Vide order dated November 21, 2016 the learned Single Judge dismissed the writ petition filed by the petitioner challenging order of the Tribunal requiring deposit of 7.5 % as precondition for hearing of appeal. The present appeal was filed in this Court in the month of January, 2017.

As per the report of the Additional Stamp Reporter of this Court, the appeal is defective as requisite court fee was not deposited. For the last five years no steps have been taken by the appellant to cure the defect. In the absence of deposit of requisite court fees, the present appeal is dismissed.

[Rajesh Bindal, C.J.(A)] [Rajarshi Bharadwaj, J.]