2017 (8) TMI 1279

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..... rtment when notice under Section 87B of the Finance Act was issued - as per the maxim viailatibus et non dormientibus jura sub veniunt, law helps those who are vigilant and not those who go to sleep - application to recall the order rejected - decided against applicant. - Application No. ST/ROA/50671/2016 in Appeal No. ST/55108/2013 - Misc. Order No. MO/51515/2016-CU(DB) - Dated:- 26-12-2016 - .....

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..... the other hand, Dr. Neha Garg, ld. AR for the Revenue strongly objected and submits that the remaining amount was deposited by the appellant only after receiving the notice under Section 87B of the Finance Act, 1994. Suo motu, the appellant never deposited any amount and made no attempt to comply with the order passed by the Tribunal. 5. After hearing both sides, it appears that the appeal was .....

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