2016 (2) TMI 1059 - AT - Service Tax

Restoration of appeal dismissed - dismissal on the ground of non-compliance with the direction of pre-deposit - Held that - It is reported under letter dated 09th November, 2015 by the Assistant Commissioner, Service Tax, Kolkata that the applicant had not deposited the amount of ₹ 23,12,868/- - application dismissed - decided against assessee.

Summary

The Appellate Tribunal CESTAT KOLKATA dismissed a Misc. application seeking restoration of an appeal due to non-compliance with the direction of pre-deposit. The applicant disputed the amount directed to be deposited and did not deposit the amount of Rs. 23,12,868/- as reported by the Assistant Commissioner, Service Tax, Kolkata. The Tribunal considered the stay application on merit but found no merit in reconsidering the earlier order of dismissal. The misc. application was dismissed.