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2021 (12) TMI 1269 - AT - Service TaxMaintainability of appeal - pre-deposit of the amount of certain percentage of duty demanded or penalty imposed which was mandatory to be deposited before filing the appeal - section 35F of Central Excise Act, 1944 - HELD THAT:- Perusal of section 35F of Central Excise Act, 1944 makes it apparent and clear that the requirement of this section is mandatory requirement and the failure thereof results in rejection of appeal ‘in limine’ . However keeping in view the acknowledgement of the appellant for pursuing this matter to be adjudicated on merits, it is being reasonable in the interest of justice that the matter be remanded back to the Commissioner (Appeals) with the direction to the appellant to make good the absence of payment of amount of mandatory pre deposit prior for the appeal being heard by Commissioner (Appeals). In nutshell the appellant is allowed an opportunity to make the compliance of the section 35F of Central Excise Act. Appeal allowed by way of remand.
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