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2015 (11) TMI 1352 - AT - Service TaxRestoration of appeal - Appeal dismissed for non compliance of pre deposit order - Held that:- The ratio of the Apex Court decisions [2002 (12) TMI 87 - SUPREME COURT OF INDIA], [1985 (5) TMI 215 - SUPREME COURT OF INDIA] and High Court order [2010 (12) TMI 698 - MADRAS HIGH COURT] is directly applicable to the facts of the present case. It is pertinent to state that the applicant was supposed to comply with the order dated 18.11.2014 on 24.01.2015 but has not complied the said order not challenged it but initially sought for extension of time for compliance. The miscellaneous application was filed before this Bench only on 06.02.2015 after the expiry of due date and again on 17.07.2015. In view of the foregoing discussions and by respectfully following the Apex court decisions and Hon'ble High Court orders discussed, we do not find any apparent and manifest mistake to exercise the powers to recall the miscellaneous order dated 24.04.2014 as pleaded by the applicants. However, we allow the applicant a further period of 4 weeks as a last chance to comply the stay order - Decided partly in favour of assessee.
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