2014 (10) TMI 811 - AT - Service Tax

Non complaince of pre deposit order - Held that - When the matter was called, none appeared from the appellant side. However, a letter dt.2.6.2014 has been received from the appellant wherein he has requested that due to bad financial condition, the appellant is not in a position to deposit any part of directed amount and requested that condition of pre-deposit may be waived and appeal may be heard on merits. I find no valid ground for waiver of pre-deposit has been made by the appellant nor advocate of the appellant is present in the case. Even no case of financial stress was made before the bench when stay application was first heard. In view of above, there is no ground for interference in the earlier order - Appeal dismissed for non compliance.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal due to non-compliance with a stay order that required payment of the service tax component assessed plus interest within six weeks. The appellant's request for waiver of pre-deposit based on financial condition was rejected as no valid ground was presented earlier. The appeal was dismissed accordingly.