2011 (12) TMI 507

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..... d. The appeal, by special leave, is directed against final order dated 10th February, 2011 passed by a Division Bench of the High Court of Karnataka at Bangalore in W.P. Nos. 4937-38 of 2010. By the impugned order, the High Court has upheld the order passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "Tribunal") directing the appellants to deposit an amou .....

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..... us, the same may be waived and the appeals before the Tribunal, which already stand dismissed on account of non-compliance with the order of pre-deposit, may be revived and decided on merits, without insisting on any pre-deposit. Mr. R.P. Bhatt, learned senior counsel appearing for the Revenue on the other hand, submits that having regard to the nature of the levy and the quantum of the amount in .....

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