9911796707
TMI Blog2013 (11) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... xed by the Tribunal, the lapse on the part of the appellant may be condoned - negligence - Held that:- The plea that the Chartered Accountant retained by the Municipal Corporation did not pursue the appeal, did not absolve officers of the Municipal Corporation from seeking information relating to the appeal, but as the Municipal Corporation has deposited the amount determined by the CESTAT and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its appeals have been dismissed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'CESTAT') for failure to comply with order dated 11.12.2012, staying recovery of amount demanded by the revenue subject to pre-deposit of Rs. 4,54,230/-. The revenue issued a show cause notice to the appellant. Vide order dated 30.11.2009, the adjudicating authority dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollows: In the circumstances, there is default in compliance with the order dated 11.12.2012 of this Tribunal. Consequently, there is failure of pre-deposit by Municipal Council, Karnal. Therefore, ST/2097/2012 and 2030/2012 stand dismissed for non-compliance with the order of this Tribunal dated 11.12.2012. Counsel for the Municipal Corporation submits that as the appellant has deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l to the CESTAT. It is argued that government departments particularly local bodies are always negligent in their conduct and no consideration should be shown to the appellant as such consideration would only encourage further incompetence and negligence. We have heard counsel for the parties, perused the paper book as well as impugned order. The appellant has admittedly deposited the amount dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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