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2022 (9) TMI 10 - HC - Service TaxMaintainability of appeal - appeal rejected on the ground that the petitioner has not made the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 as made applicable to the Finance Act, 1994 - an opportunity sought for making such deposit which would enable the First Appellate Authority to consider the matter on merits - HELD THAT:- The appeal will stand restored to the file of the 2nd respondent on condition that the petitioner makes the pre-deposit in terms of Section 35F of the Central Excise Act 1944 as made applicable to the Finance Act, 1994, within a period of one month from today. Petition allowed.
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