2015 (10) TMI 861 - HC - Service Tax

Delay in pre-deposit Appeal dismissed by Tribunal for failure to deposit the amount in time Appellant contends that copy of order was received on the last date for pre-deposit Appellant deposited the amount within two weeks and his conduct is neither culpable nor negligent Revenue holds that adequate time was granted and Appellant should have deposited the amount Held That - Appellant cannot be deprived of his right to seek adjudication on merits as he has deposited the amount of pre-deposit Appeal allowed in favour of the Appellant.

Summary

Issues: Appeal challenging order of Customs, Excise & Service Tax Appellate Tribunal for failure to comply with pre-deposit order.

Analysis:
- The appellant challenged the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, which dismissed the appeal due to failure to comply with the pre-deposit order within the granted time.
- The appellant's counsel argued that although there was a delay of 13 days in depositing the directed amount, extenuating circumstances should be considered, and the error should be condoned.
- The appellant received the copy of the order on the last date for depositing the amount and deposited it within two weeks, arguing that the delay was due to the late receipt of the order.
- The revenue's counsel contended that sufficient time was granted, and waiting for a certified copy was unnecessary. The delay in receiving the copy was deemed an excuse, and the appeal should be dismissed due to non-compliance.
- The High Court noted that the appellant failed to comply with the pre-deposit order but should have sought an extension of time. However, since the appellant received the order on the last date for deposit and had deposited the amount, the fault lay in not filing for an extension, which should not deprive the appellant of the right to appeal on merits.
- The High Court allowed the appeal, set aside the impugned order, and restored the appeal to the Tribunal for fresh adjudication in accordance with the law, directing the parties to appear before the Tribunal on a specified date.