2015 (10) TMI 617 - HC - Central Excise

Waiver of pre deposit - Appeal dismissed for non compliance of pre deposit order - Held that - To entertain the present appeal, there has to be a substantial question of law which apparently is absent so far as Annexure A10 impugned order. In the absence of any order on merits by the appellate authority, we fail to understand how we could entertain the present appeal. It is for the appellant to file an application before the appellate authority bringing to the notice that they had sufficient reasons for non-appearance on the date of hearing when impugned order at Annexure A10 came to be made. - Decided against Assessee.

Summary

The Kerala High Court dismissed the appeal against the final orders of the Customs, Excise & Service Tax Appellate Tribunal due to non-compliance of a conditional stay order. The appellant failed to provide sufficient reasons for non-appearance, leading to the dismissal of the appeal.