2013 (7) TMI 592 - AT - Service Tax

Stay application - Appellant was absent on the day of hearing to satisfy the Tribunal as to whether the order of the learned Commissioner (Appeals) is anyway erroneous - Held that - It is not a fit case to interfere to the order of the Commissioner (A) appellant has pressed the Tribunal to keep the matter pending without causing presence to explain its case - Tribunal cannot be burdened with spurious litigation abusing process of the court appeal decided against assessee.

Summary

The Appellate Tribunal CESTAT Bangalore directed the appellant to make a pre-deposit of 25% of the service tax demand to hear the appeal. The appellant failed to comply, leading to the dismissal of the appeal. The Tribunal ordered the appellant to pre-deposit Rs.2,25,000 within four weeks and appear before the Commissioner for a hearing. Failure to comply would result in the dismissal of the appeal.