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2018 (12) TMI 499 - AT - Service TaxRestoration of appeal - appeal was dismissed for non-compliance with pre-deposit - case odd appellant was that the pre-deposit was made though belatedly - Held that:- The appellant failed to comply the earlier order of this Tribunal and they also failed to comply with the Commissioner (Appeals) order, whereby pre-deposit was ordered. Considering all these facts, the Tribunal have already passed detailed and reasoned order on dismissal of the application for restoration of appeal vide order dated 28.01.2016. Thereafter, there is no change in circumstances, therefore, the present ROA is not maintainable. Since the order dated 28.01.2016 has attained finality, the same cannot be disturbed - Restoration of appeal application dismissed.
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