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2018 (3) TMI 1746 - HC - Central ExciseRestoration of appeal - rejection on the ground that the Appellants delayed in complying with the directions of the Hon’ble High Court - Held that:- It is an admitted fact that the appellant company paid ₹ 37,08,462/- towards 50% of the Service Tax component only on 9-4-2014, i.e., two days after the dismissal of the appeal by the Appellate Tribunal for non-compliance. The bond required to be furnished in terms of the order dated 5-12-2013 passed in CEA No. 39 of 2013 was submitted only on 10-6-2014 - The aforestated undisputed facts clearly demonstrate that the appellant company was utterly negligent in complying with the orders passed by the Appellate Tribunal and thereafter, by this Court, notwithstanding the specific time stipulations mentioned therein. Further, the appellant company was well aware that the Appellate Tribunal had made it clear that in the event it failed to deposit 50% of the assessed tax liability plus proportionate interest within eight weeks from the date of the order, the stay would stand dissolved. Having failed to safeguard its own interest by complying with the conditional stay orders passed by the Appellate Tribunal and thereafter, by this Court, the appellant company cannot seek further indulgence. There is no explanation forthcoming as to why the appellant company did not at least deposit 50% of the Service Tax component immediately after receiving the order dated 5-12-2013. This Court finds no grounds whatsoever to interfere in the matter - application for Restoration of Appeal dismissed.
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