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2014 (9) TMI 458 - HC - Service TaxWaiver of pre-deposit - tribunal dismissed the appeal when appellant failed to deposit the amount as directed by the Tribunal - assessee contended that once the Tribunal has granted a full waiver in similar cases, it would not be proper to take a different view in other cases. - Held that:- In view of decision rendered by the Larger Bench [2011 (11) TMI 5 - BOMBAY HIGH COURT] confirming earlier judgment of the Division Bench in the matter of Orange City Alloys Pvt. Ltd. [2011 (10) TMI 440 - BOMBAY HIGH COURT], we are of the view that appellant is liable to comply the directions issued by the appellate Tribunal regarding deposit of Service Tax amount. In the facts and circumstances of the case, we deem it appropriate to grant further opportunity to appellant to deposit balance amount with appellate Tribunal and further direct the Tribunal to take decision in the matter on its own merit and in accordance with provisions of law.
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