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2015 (12) TMI 411 - CESTAT CHENNAI

2015 (12) TMI 411 - CESTAT CHENNAI - TMI - Restoration of appeal - Appeal dismissed for non complaince with pre deposit order - Held that:- Appellant though preferred writ petition before Hon'ble High Court against the LAA's interim order of predeposit, till date there is no stay order passed by Hon'ble High Court against the predeposit order. Therefore, the LAA has rightly dismissed the appeal. Since the LAA has not discussed the issue in detail on merit, we find that it would be appropriate to .....

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er (Appeals) order dt.10.4.2014 wherein the LAA has dismissed the appeal for non-compliance of predeposit under Section 35F read with Section 83 of the Finance Act. The adjudicating authority confirmed the demand of ₹ 11,36,029/- along with interest and also imposed equal amount of penalty under maintenance and repair service. On appeal, the LAA has ordered for predeposit of 50% of the service tax amount confirmed vide Interim order dt.20.11.2013. Since they have not complied with stay ord .....

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