2018 (8) TMI 810 - AT - Service Tax

Maintainability of appeal - appeal dismissed on the ground of non-deposit of 7.5% of the confirmed duty demand against the appellant - Section 35F of CEA - Held that - The appellants have now deposited 10% for the purpose of filling the appeal before the Tribunal. As such the condition of Section 35F for deposit of 7.5% before Commissioner (Appeals) stands satisfied - matter remanded to Commissioner (Appeals) for decision on merits.

Summary

The appeal was dismissed by Commissioner (Appeals) due to non-deposit of 7.5% of the confirmed duty demand. The appellant has now deposited 10% for filing the appeal before the Tribunal, satisfying the deposit condition. The order is set aside, and the matter is remanded to Commissioner (Appeals) for decision on merits.