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Issues involved: Compliance with pre-deposit order u/s 35F of the Central Excise Act, financial difficulties leading to non-compliance, appeal for extension of time for pre-deposit dismissed by the Hon'ble High Court.
Compliance with pre-deposit order: The Appellate Tribunal directed the appellant to pre-deposit Rs. 3 crores u/s 35F of the Central Excise Act within 12 weeks. Instead of complying, the appellant filed appeals before the Hon'ble High Court, which were disposed of with an order directing the appellant to deposit the amount within 12 weeks. The High Court's order stated that failure to comply would result in the appeals being deemed rejected. The appellant failed to deposit the amount within the stipulated time, leading to the dismissal of the appeals for non-compliance with Sec. 35F of the Central Excise Act. Financial difficulties and extension plea: The appellant cited financial difficulties as the reason for non-compliance and proposed to deposit Rs. 1 crore within a week and the balance within 4 weeks. However, the High Court had already dismissed the appellant's application for an extension of time for pre-deposit, stating that no case was made out for relief. The Tribunal, therefore, dismissed the appeals in accordance with the High Court's order, emphasizing the importance of compliance with Sec. 35F of the Central Excise Act for Service Tax appeals.
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