2013 (5) TMI 912 - AT - Service Tax

Pre-deposit - Held that - In the absence of any stay of the impugned order the appeal is dismissed for non-compliance with the provisions of Section 35F of the Central Excise Act 1944 read with Section 83 of the Finance Act 1994 - Decided against the assessee.

Summary

The Appellate Tribunal CESTAT Mumbai directed the appellant to make a pre-deposit of Rs. 5.00 crores, which was not complied with leading to the dismissal of the appeal. The appellant can apply for restoration if a favorable order is obtained from the High Court.