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2017 (3) TMI 560 - CESTAT HYDERABADCondonation of delay - pre-deposit - Section 35F of the CEA - the appellant had filed a letter dated 02.09.2014 requesting for further time to make pre-deposit - Held that: - the appeal has been filed before Commissioner (Appeals) during the period when the mandatory deposit was introduced. The Commissioner (Appeals) ought to have granted a further opportunity to make the pre-deposit as requested by the appellant. As the appeal has been already filed, further adjournment for complying with the mandatory pre-deposit would not make the appeal time barred - as the appellant was not given reasonable time to comply with the mandatory pre-deposit, during the transitional period when the amendment was introduced, the appeal can be remanded to the Commissioner (Appeals) - appeal allowed by way of remand.
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