2017 (2) TMI 1342 - AT - Service Tax

Maintainability of appeal - non-compliance of stay order - Held that - appeal was not maintainable for non-compliance to the stay order - Once the merit of the case has not been gone into by the Commissioner (Appeals), there is no case that appellant has been aggrieved by his order - appeal dismissed as not maintainable.

Summary

The appeal was dismissed as not maintainable by the Appellate Tribunal CESTAT CHENNAI because the appellant did not comply with the stay order, and the Commissioner (Appeals) did not go into the merit of the case.