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2013 (1) TMI 548 - HC - Service TaxPre-deposit - Dismissal of appeal by Tribunal for non-compliance of condition of Pre-deposit - Opportunity of being heard - Commissioner (Appeals) order to deposit 10% of the total amount i.e. Rs. 4.5 lacs - Appellants could not deposit the amount, the Tribunal in the order dated 27.12.11 enhanced the pre-deposit requirement to Rs.10 lacs within six weeks time - Advocate who was representing the appellants before the Tribunal had expired on 28.7.2011 - The Tribunal's order insisting on certain pre-deposit was passed without any representation from the appellant - Held that:- The appellants deserve a chance to argue their appeals on merits. Tribunal, ought not to have enhanced the pre-deposit requirement to more than double the amount which the Commissioner has imposed. Place these appeals before the Commissioner (Appeals) for consideration on merit. Remand back to Commissioner
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