2008 (9) TMI 42 - AT - Service Tax

Commissioner (Appeals) has dismissed the appeal for non-compliance with the directions contained in his stay order - pre-deposit of tax amount which is almost 90% along with 100% interest amount should have been considered sufficient by Commissioner (Appeals) for the purposes of Section 35F and should have disposed off the appeal on merit instead of dismissing appeal for non-compliance - impugned order is set aside and matter is remanded to Commissioner (Appeals) for decision on merit

Summary

The Appellate Tribunal CESTAT Ahmedabad found that the Commissioner (Appeals) dismissed the appeal due to non-compliance with the directions in the stay order. The appellants had already deposited most of the required amount. The Tribunal set aside the order and remanded the matter for decision on merit without requiring further pre-deposit.