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2014 (9) TMI 967 - HC - Service TaxWaiver of pre deposit - Whether, in the facts of the case and in the interest of justice, the appellant is entitled to an opportunity to prosecute the application for waiver of deposit and also the appeal filed before the Tribunal - Held that:- If a party remains absent before a Tribunal or a Court of Law, the Court cannot be found at fault in dismissing the proceedings filed by the party in the absence of prosecution. The Tribunal waited for the appellant on five dates, of hearing, but the appellant failed to remain present. We, therefore, do not find any fault in the order of the Tribunal rejecting the application filed by the appellant in default. - Impugned order ot be set aside on the ground that appellant deposits 25% of the amount payable by the appellant before the Tribunal within a period of four weeks - Decided conditionally in favour of assessee.
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