2015 (8) TMI 258 - HC - Service Tax

Condonation of delay - tribunal denied to condone the delay - Held that - Order of the Tribunal is set aside, without creating any precedent. However, Assessee need to deposit the entire basic duty component within fortnight - Decided conditionally in favour of assessee.

Summary

The High Court of Andhra Pradesh admitted an appeal based on the substantial question of law regarding the consideration of an application for condonation of delay. The court set aside the Tribunal's order and restored the appeal for final hearing, with a condition to deposit the entire basic duty component within a fortnight. Failure to comply would result in dismissal of the appeal. The appeal should be heard on merits within three months if the deposit is made. The case was disposed of with no costs.