2017 (2) TMI 1382 - AT - Service Tax

Delay was condoned at a cost of ₹ 5000/-, which was to be deposited before 29/09/2016 - non-deposit of the amount i.e., ₹ 5000/- till date - Held that - It is evident that the appellant is not interested in pursuing this appeal - It may be mentioned that as per the maxim VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT, law helps those who are vigilant and not those who go to sleep. Appeal along with stay application filed by the appellant is dismissed for default.

Summary

The Appellate Tribunal CESTAT Hyderabad dismissed the appeal and stay application filed by the appellant for default as they did not deposit the required amount of Rs. 5000 within the specified time despite a delay being condoned earlier.