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2014 (7) TMI 668 - HC - Service TaxRestoration of appeal - Non compliance of pre deposit order - Extension of time granted by Court - Held that:- Section 35-F of the Central Excise Act makes it amply clear that the whenever any appeal is filed, the person filing the appeal should deposit before the adjudicating authority the duty demanded or the penalty levied, unless the same is dispensed with by the Tribunal. In case such deposit as contemplated under Section 35-F of the Central Excise Act is not deposited, the appeal is liable to be dismissed. - Tribunal, after hearing the learned counsel on either side; perusing the records and keeping in mind the undue hardship that would be caused to the appellant and the interest of the Revenue, had shown sufficient indulgence to the appellant by granting time to deposit a part of the tax demanded. Thereafter, the Tribunal also granted extension of time to comply with the said order, of course with a default clause that the appeal will be dismissed in the event of non-compliance of the conditional order within the stipulated time. As the appellant failed to comply with the conditional order passed by the Tribunal, the Tribunal has, in our considered opinion, rightly dismissed the appeal for non-compliance of the provisions of Section 35-F of the Central Excise Act. - No substantial question of law arises - Decided against assessee.
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