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2017 (9) TMI 88 - AT - Service TaxRestoration of appeal - condonation of delay in making the pre-deposit - Held that: - Once the appeal has been dismissed for non-compliance, the Tribunal becomes functus officio - The applicant/assesse cannot choose the time at his own within to comply with the direction to make pre-deposit when there was a specific direction prescribing the time limit. If an assessee whose appeal has been dismissed for non-compliance of pre-deposit can choose to make the pre-deposit even after a period of ten years and file an application before the Tribunal for restoration of appeal along with condonation in making pre-deposit, there will be no finality to litigations - the applicant has chosen to make the deposit after dismissal of appeal saying that there is delay of 253 days. Such practice adopted by the applicant cannot be entertained - restoration application dismissed - appeal dismissed - decided against appellant.
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