Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 865 - AT - Service TaxWaiver of pre-deposit - Lower appellate authorities dismissed the appeal for non deposit of predeposit as ordered - Held that:- As the lower appellate authority had exercised discretion directing deposit of tax component, a formal order having consequences has come into force. Qua the provisions of Section 86 of the Act, the order of the lower appellate authority (Commissioner (Appeals) directing pre-deposit is not appealable. The appellant has also not challenged the order dated 20.6.2011 before this Tribunal. It is axiomatic that a right of appeal is a creature of the statute. In the absence of any right of appeal provided against the order of the lower appellate authority directing pre-deposit no appeal could have been preferred before this Tribunal in any event. If aggrieved by the order of the lower appellate authority (directing pre-deposit), the assessee must seek remedy elsewhere other than before this Tribunal. The order of the lower appellate authority dated 20.6.2011 (directing pre-deposit of the adjudicated quantum of tax) is not contended to be an order patently beyond the jurisdiction of the Commissioner (Appeals) and therefore a nullity. - There was failure of pre-deposit and consequently in view of the provisions of Section 35F of the Central Excise Act, 1944, the order of Commissioner (Appeals) dismissing the appeal is impeccable and warrants no interference in the present appeal. The appeal is therefore misconceived and is accordingly dismissed, but without costs. - Decided against assessee.
|