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TMI Blog2015 (9) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... fer to or consider any questions of law raised in the present appeal as the appeal itself can be disposed of considering the facts of the case. 3. Brief facts of the case are that the appellant is engaged in providing logistic services. By Order-in-Original dated, 30.09.2011, the appellant was assessed to tax for the services rendered in the Renting of immovable property for the period April 2010 to September 2010, and the amount demanded was Rs. 4,97,490/-. Against the said order, the appellant filed an appeal before the Commissioner of Customs, Central Excise and Service Tax (Appeals). As a pre-condition for entertaining the appeal, the Commissioner (Appeals), by order dated 17.02.2012, directed the appellant to deposit 50% of the disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. On the contrary, the material submitted by the appellant purports that the order was served on the employee of one of the sister companies of the appellant and, in the process, the order never came to the notice of the appellant and that this aspect of the matter has not been countered by the respondent. 5. On the other hand, Mr. Jalakam Satyaram , learned Standing Counsel for the Department, contends that the appellant, at every stage, is playing only delay tactics and the appellant was never diligent in prosecuting the appeal which is evident from the conduct of the appellant wherein the appellant did not choose to comply with the condition of pre-deposit and that too when the pre-deposit was reduced to only 50% of the disputed ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case, the Tribunal could have taken a lenient view and, by putting the appellant on terms, could have condoned the delay. Inasmuch as the Tribunal failed to exercise the discretion, considering the facts of the case, we are inclined to allow the appeal, however, on condition of the appellant depositing a sum of Rs. 3 ,50,000 /- within a period of six weeks from the date of receipt of a copy of this order. The appeal shall stand restored to the Tribunal and the Tribunal shall consider the matter on merits along with Appeal No.ST/27707/2013-DB said to be pending on the file of CESTAT, South Zonal Bench, Bangalore. 9. The appeal is, accordingly, allowed. However, we are inclined to observe that the condition of deposit of amount in this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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