2008 (9) TMI 201 - AT - Service Tax

Commissioner dismissed the appeal on the ground that an amount of Rs. 6 lakh ordered by him to be pre-deposited in terms of the Stay order was not fully deposited by the due date - appellant has admittedly deposited only a sum of Rs. 4.5 lakhs before the due date and that balance amount of Rs. 1.5 lakhs has since been deposited - Commissioner has not decided the appeals on merits - order of the Commissioner (Appeals) is set aside and remanded

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal by remanding the matter back to the Commissioner for consideration on merits after the appellant deposited the balance amount of Rs. 1.5 lakhs. The Commissioner's order was set aside, and the appeal was disposed of on a short point without pre-deposit.