2017 (4) TMI 502 - HC - Service Tax

Pre-deposit u/s 35F - Having regard to the fact that the petitioner had offered to remit 7.5% of the amount as stated above, it would only be appropriate to give one more opportunity to the petitioner to remit the said amount. - On receipt of the said amount, the appellate authority shall restore the appeal on file and hear and dispose of the matter in accordance with law, as expeditiously as possible.

Summary

Issues: Challenge to dismissal of appeal under Section 35F of the Central Excise Act, 1944 for non-compliance.

Analysis:
The petitioner challenged the dismissal of the appeal under Section 35F of the Central Excise Act, 1944. The appellate authority had dismissed the appeal due to non-compliance with the provision requiring payment of 7.5% of the demand at the time of filing the appeal. The court noted that this requirement was a pre-condition, and the appellate authority was justified in its decision. The liability to pay the amount was previously established in a judgment dated 14-7-2016. Despite this, the petitioner's counsel requested time to remit the amount.

The court, considering the petitioner's willingness to comply, granted four weeks for the petitioner to remit the required amount as per Section 35F of the Act. Upon receipt of the payment, the appellate authority was directed to restore the appeal on file and proceed with the hearing and disposal of the matter in accordance with the law, emphasizing expeditious resolution.