TMI Blog2016 (8) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... ation was to deposit the entire amount of tax with interest and penalties before filing of the appeal, as the appellant had not sought waiver of pre-deposit – The Commissioner (Appeals) has therefore rightly rejected the appeal for non-compliance of Section 35F – decided against the appellant. - Appeal No. ST/85487/16-Mum - A/89070/16/SMB - Dated:- 4-8-2016 - Mr. Devender Singh, Member (Technical) Shri S.V. Shanbhag, C.A., for the appellant Shri S.L. Karolia, Assistant Commissioner (AR), for the respondent ORDER The present appeal is directed against order-in-appeal No. MUM-II-STAX-000-59-15-16 dated 10.12.2015 passed by Commissioner of Service Tax-II (Appeals), Mumbai. 2. The short issue in this appeal is whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than 10% of the total amount. At the end of the letter, they requested for release of the bank account attached by the department. Their plea is that on the basis of this letter-cum-stay application, which was filed before the passing of the order by the Commissioner (Appeals) on 10.12.2015, the Commissioner (Appeals) should have entertained their appeal. The learned counsel also stated that there was no format for the stay application. 5. The learned AR appearing for the department argued that the request for stay has been filed after the statutory period of three months. In fact, it had been filed after one year and four months of filing of the appeal on 23.1.2014. The Commissioner (Appeals) had therefore rightly dismissed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal of non-compliance with the provisions of Section 129(1). That is exactly what the first respondent had done in this case. Accepting the contention of Mr. Trivedi will mean that the appeal will have to be kept on file for ever even when the requirement of Section 129(1) has not been complied with. Retention of such an appeal on file will serve no purpose whatsoever because unless Section 129(1) is complied with, the appellate authority cannot proceed to hear an appeal on merits. Therefore, the logical consequence of failure to comply with Section 129(1) is the rejection of appeal on that ground. 7. The appellant s plea that they have paid more than 10% of the disputed tax amount does not come to their rescue because the appeal in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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