2018 (8) TMI 1012 - AT - Service Tax

Non-compliance of pre-deposit - stay order - Held that - Taking note of the amended provisions of Section 35F, the appellant was directed to deposit 7.5% of the confirmed demand within a period of six weeks. It was also observed that in case the appellant does not comply with the said directions, their appeal shall be liable to be dismissed without any further notice. There is no compliance placed on record by the appellant. As such their appeal is required to be dismissed for non-compliance with the provisions of Section 35F of Central Excise Act read with the Stay Order - appeal dismissed.

Summary

The Appellate Tribunal CESTAT ALLAHABAD dismissed the appeal due to non-compliance with the Stay Order directing the appellant to deposit 7.5% of the confirmed demand within six weeks. No compliance report was submitted by the appellant, leading to the dismissal of the appeal without further notice.