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2015 (11) TMI 722 - AT - Service TaxRestoration of appeal - Appeal dismissed for non compliance of pre deposit - Held that:- In an ordinary course, the deposit of the dues as directed by the Tribunal after a gap of two years would call for arguments by both the sides as regards the restoration. But in the present case, we note that the appellant had filed a modification application and during the said period of two years, the application was pending disposal. In these circumstances, the appellant’s non-action of deposit of directed amount, expecting a favourable reasoned order on the modification application, seems to be a reasonable plea for non-deposit. - Appeal restored.
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