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2018 (9) TMI 830 - AT - Service TaxRestoration of appeal - pre-deposit - appeal was dismissed for non-compliance with pre-deposit - Held that - This application for restoration of appeal was listed before the Bench for disposal on 23.01.2018 on which date revenue sought some time to confirm whether the pre-deposit as directed by the Bench was deposited or otherwise, when it was brought to the notice of the departmental representative that Hon ble High Court has recorded the same. Subsequently, the matter was listed many times and on 25.07.2018, revenue was not able to provide any order from the High Court except for the stating that review petition was filed on 23.02.2018. There being a categorical recordings of the amounts as ordered by the Tribunal has been deposited, we allow the application for restoration of appeal - appeal restored.
Issues: Restoration of appeal, non-compliance with deposit order, High Court's findings, application for restoration, confirmation of deposit, review petition
In this judgment by the Appellate Tribunal CESTAT HYDERABAD, the appellant had filed an appeal along with a Stay Petition against an Order-in-Original. The Bench directed the appellant to deposit a specified amount within a deadline for the appeal to be heard on merits. However, the appeal was dismissed for non-compliance. Subsequently, the appellant filed a writ petition before the High Court, which acknowledged the payment and directed the Tribunal to consider the restoration application. The appellant later filed an application for restoration of appeal. Despite delays and the revenue's inability to produce any order from the High Court regarding a review petition, the Tribunal allowed the restoration application based on the deposited amount and directed the appeal to be listed for disposal. The applications for restoration of appeal and early hearing were disposed of accordingly. The judgment emphasizes the importance of compliance with deposit orders and the role of the High Court's directions in the restoration process.
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