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2010 (2) TMI 281 - AT - Service TaxFailure to pre deposit – failure to comply with the conditions of stay order - whether the appeal is liable to be dismissed for noncompliance of the requirement of Section 35F or for non-compliance of the order passed under the proviso to the said Section and in the like manner under Section 129E of the Customs Act, 1962 and/or Section 86(7) of the Finance Act, 1994 is no more res integra as the Apex Court rulings in that regard are very clear. Navin Chandra Chhotelal v. Central Board of Excise & Customs [NAVIN CHANDRA CHHOTELAL Versus CENTRAL BOARD OF EXCISE & CUSTOMS] and Vijay Prakash D. Mehta v. Collector of Customs [2008 -TMI - 42376 - SUPREME COURT OF INDIA] – Held that: - There could be various reasons for non-compliance of the requirement. In case, such reasons are found to be genuine and justifiable, the same may be sufficient to condone the failure or delay in compliance. Obviously it may not justify immediate dismissal of the appeal on the ground of non-compliance of the order. But it cannot be said that it is necessary to wait till the appeal gets ripe for final hearing in regular course. - The Tribunal is bound by the law laid down by the Apex Court. Any decision of any other authority taking a view contrary to the law laid down by the Apex Court cannot be construed to have overruled the law laid down by the Apex Court, nor any such decision which is contrary to the law laid down by the Apex Court would be binding upon the Tribunal. - All the appeals be fixed for hearing, on the point as to whether there is any genuine and justifiable ground for non of the said requirement within the time specified under respective stay orders.
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