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2014 (2) TMI 95 - AT - Service TaxWaiver of pre deposit - Imposition of eqivalent amount of penalty u/s 76, 77 & 78 - Tribunal order predeposit - High Court directed to deposit Rs 1 Crore within 4 weeks - Supreme Court also dismissed application and ordered that in case the petitioner complies with the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) within three weeks from today, the compliance shall be treated as within time and the CESTAT shall hear the appeal on merits - Held that:- Petitioner has deposited only Rs 1 Crore - order of the Supreme Court dt.04.03.2013, which directed compliance with the order of this Tribunal dt. 26.06.2012 has not been complied with. There is therefore failure of compliance of the order of this Tribunal as mandated by the Supreme Court and consequent and failure of pre-deposit - Since the order of this Tribunal dt. 26.06.2012 directed to be complied with by the order of the Supreme Court dt. 04.03.2013 has not been complied with - Therefore decided against assessee.
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