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2016 (6) TMI 361 - HC - Service TaxDismissal of appeal - failure to make pre-deposit of ₹ 5 lakhs as per the order of Commissioner (Appeals) - CESTAT declined to interfere - Appellant on subsequent to the dismissal of appeal deposited a sum of ₹ 2 lakhs as pre-deposit and prayed to take it sufficient for a pre-deposit amount for the appeal to be heard on merits - Held that:- this court set asides the impugned order of the CESTAT as well as the order of the Commissioner (Appeals). The sum of ₹ 2 lakhs deposited by the Appellant shall be treated as being in compliance of the pre-deposit order of Commissioner (Appeals), which will stand modified to that extent. Resultantly, the Appellant’s appeal before the Commissioner (Appeals), Delhi-II shall stand restored to the file and be now disposed of on merits in accordance with law. - Appeal disposed of
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