2013 (6) TMI 204 - AT - Service Tax

Non compliance of stay order directing predeposit - no representation for the appellant - on a perusal of the records, we have come across miscellaneous application No. 596/2012 which was filed by the appellant on 25.10.2012 and seeking further time of three months for making the deposit. - the period of three months mentioned in this application has already elapsed. The appellant must be aware of this. In the circumstances, it appears, the appellant is not interested in depositing the amount. - Appeal dismissed.

Summary

The Appellate Tribunal CESTAT Bangalore directed the appellant to pre-deposit Rs. 15 lakhs within six weeks, but there was no compliance. The appellant sought more time for deposit due to business losses, but the application was dismissed as infructuous. As there was no evidence of pre-deposit, the appeal was dismissed for non-compliance with Section 35F of the Central Excise Act.