2014 (8) TMI 269 - AT - Service Tax

Waiver of pre deposit - Non compliance with pre deposit order - Held that - Applicant had failed to deposit the directed amount within the stipulated time and also failed to produce any order staying the operation of order dated 10.02.2014 by any higher forum. In these circumstances the Appeal is liable to be dismissed. Consequently the Appeal is dismissed for non-compliance with the provisions of Section 35F of Central Excise Act, 1944 - Decided against assessee.

Summary

Issues Involved:
Non-compliance with deposit directive and absence of stay order against Tribunal's directive.

Analysis:
The Tribunal had directed the Applicant to deposit a specific amount and report compliance by a certain date. The Applicant failed to deposit the directed amount within the stipulated time and did not produce any order staying the operation of the Tribunal's directive by a higher forum. The Revenue argued that in the absence of a stay order against the Tribunal's directive, the Applicant's non-compliance warranted dismissal of the Appeal under Section 35F of the Central Excise Act, 1944. The Tribunal agreed with the Revenue's argument, noting the Applicant's failure to comply with the deposit directive and the absence of a stay order. Consequently, the Tribunal dismissed the Appeal for non-compliance with the provisions of Section 35F of the Central Excise Act, 1944. The decision was pronounced and dictated in the open court.

This judgment highlights the importance of complying with directives issued by the Tribunal and the significance of obtaining a stay order from a higher forum if challenging such directives. Failure to comply with deposit directives within the stipulated time and the absence of a stay order against the Tribunal's directive can lead to dismissal of an appeal under relevant legal provisions. The judgment underscores the legal consequences of non-compliance with procedural requirements in matters governed by the Central Excise Act, 1944.