2014 (12) TMI 872 - AT - Service Tax

Maintainability of appeal - Non compliance of pre deposit order - Held that - appellant has already paid a sum of ₹ 3.67 lakhs and same has been appropriated in the impugned order, therefore appellants are not required to make any further pre-deposit. Accordingly, we hold that the appeal is maintainable. - Decided in favour of assessee.

Summary

The judgment by Appellate Tribunal CESTAT Mumbai in 2014 stated that the appellant's appeal was found maintainable as they had already paid a sum of Rs. 3.67 lakhs, which was considered as the required pre-deposit under Section 35F of the Central Excise Act 1944. The appeal was directed to be listed for final hearing.