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2019 (2) TMI 950 - AT - Service TaxRestoration of appeal - Non-compliance of the stay order - dismissal of appeal by ex-parte order for default of the stay order - Held that:- There is no deliberate default on the part of the appellant as was suffering from serious ailment and his work was also practically at stand still, during the relevant period - Further, Hon’ble Allahabad High Court in the case of Vijay Kumar [2018 (2) TMI 1259 - CESTAT NEW DELHI] have held that this Tribunal should not dismiss appeal for failure to comply with the order of pre-deposit. The appeal was filed prior to 1st Aug. 2014, and under the pre-amended Section 35F, there was no pre condition that Tribunal cannot entertain appeal without making of pre-deposit. Further Tribunal was directed by higher courts the disposal for appeal on merit even in absence of pre deposit - restoration of the appeal allowed.
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