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2014 (7) TMI 791 - HC - Service TaxRestoration of appeal - tribunal dismissed the appeal for non compliance of the pre-deposit, which was ordered by the CESTAT - CESTAT has extended the time once - Held that - Considering the financial difficulties expressed and the submission of the learned counsel appearing for the appellant, we are of the view that the substantial questions of law raised above, can be answered infavour of the appellant by granting six weeks further time to deposit of demand with interest - on such deposit, the appeal shall be restored and dispose of the same in accordance with law.
Issues:
Non-compliance with pre-deposit order by Customs, Excise & Service Tax Appellate Tribunal (CESTAT) leading to dismissal of appeal. Request for extension of time for depositing balance amount due to financial constraints. Analysis: The Civil Miscellaneous Appeal was filed against the order passed by CESTAT for non-compliance with a pre-deposit order. The appellant failed to deposit the balance amount of Rs. 15,60,234/- along with interest, despite part of the amount being deposited. The appellant cited financial constraints for the non-remittance of the balance amount, leading to the dismissal of the appeal by CESTAT. The appellant requested a further six weeks to mobilize funds and deposit the balance amount. In the appeal, the appellant raised two substantial questions of law regarding the justification of CESTAT's dismissal of the appeal for non-compliance with the stay order and the denial of an extension of time for compliance. The respondents argued that CESTAT had clearly stated no further extension would be given and justified the dismissal of the appeal due to non-compliance with the order. The High Court, considering the financial difficulties expressed by the appellant, granted a further six weeks to deposit the balance amount with interest. The Court held that the substantial questions of law raised favored the appellant, and upon the deposit of the balance amount, the appeal would be restored and disposed of in accordance with the law. The Civil Miscellaneous Appeal was disposed of with no costs, and the related Miscellaneous Petition was closed.
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