2014 (4) TMI 1225 - AT - Service Tax

Maintainability of appeal - Non-compliance with pre-deposit - Held that - Pre-deposit order has not been complied with. In view of this position, the appeal is dismissed for non-compliance with the requirement of provisions under Section 35F of the Central Excise Act, 1944, made applicable to service tax matter - appeal dismissed.

Summary

The appellate tribunal CESTAT Bangalore dismissed the appeal due to non-compliance with the pre-deposit order of Rs. 2,00,00,000 within six weeks as directed in Misc. Order No. 20330/2014 dated 13.2.2014. The decision was based on the requirement of provisions under Section 35F of the Central Excise Act, 1944, applicable to service tax matters.