2015 (6) TMI 14

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..... AWALIA, JJ. Mr. Sandeep Goyal, Advocate, for the appellant Mr. Kamal Sehgal, Advocate, for the respondent JUDGEMENT S.J. VAZIFDAR, A.C.J. (Oral) C.M. No. 10874-CII of 2015 Application for placing on record Annexure A-13 is allowed, subject to all just exceptions. Annexure A-13 is taken on record. This is an appeal against the order of the CESTAT dismissing the appellants' applicati .....

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..... for the purpose of this judgment. By an order dated 25.09.2012, the appellant no. 1 was directed to deposit the balance of the service tax within 8 weeks. Appellants no. 2 and 3 are the Directors of the company. They were directed to deposit an amount of Rs. 5,00,000/- each within 8 weeks. The deposit of the aforesaid amounts was a condition precedent to the maintainability of the appeals. By an .....

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..... ed in default on 20.04.2013. There was, therefore, a delay of only 7 days in complying with the orders requiring the appellants to deposit the amounts. The application for extension of time filed on 22.04.2013 and the application for restoration were, however, dismissed by the order of the Tribunal dated 26.09.2013 impugned in this appeal. We do not see any reason to deny the appellants an exten .....

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..... A) Every application made before the Appellate Tribunal,- (a) in an appeal for rectification of mistake or for any other purpose; or (b) for restoration of an appeal or an application; shall be accompanied by a fee of five hundred rupees:" Sub section (6A) of Section 86 of the Finance Act presupposes the maintainability of an application for restoration of an appeal or an application. Thus, eve .....

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..... an extension of time to deposit an amount or to restore appeals dismissed on account of the failure to comply with the orders of pre-deposit. The appeal is, therefore, allowed. The questions of law are answered in favour of the appellants and against the respondents. The appeal shall stand restored to the file of the CESTAT and shall be heard on merits.
Case laws, Decisions, Judgements, Orde .....

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