TMI Blog2019 (11) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Commissioner (Appeals), the appeal was dismissed on merits on 23 December, 2013. The assessee submits that he was under the bona fide belief that the appeal filed against the order on the stay petition would be listed and, hence, there was a delay in filing the appeal before the CESTAT against the order dated 23 December, 2013. Since the entire amount by way of tax, penalty and interest has been recovered, the interests of justice would warrant that an opportunity be granted to the assessee to contest the appeal on merits - Appeal restored. - Civil Appeal No. 9130 of 2019 - - - Dated:- 29-11-2019 - Dr. Dhananjaya Y. Chandrachud and Hrishikesh Roy, JJ. Shri K. Parameshwar, AOR and M.V. Mukunda, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se and Service Tax confirmed the demand and a penalty of an equivalent amount, together with interest. 5. Aggrieved by the order of the Commissioner, the appellant filed an appeal on 7 December, 2012 before the Commissioner (Appeals), together with an application for waiver of pre-deposit. On 28 January, 2013, the Commissioner (Appeals) declined to accede to the prayer for a waiver of pre-deposit. Upon the failure of the appellant to effect the deposit, the Commissioner (Appeals) dismissed the appeal on 25 February, 2013. The appellant then moved the CESTAT, Bangalore, which by an order dated 28 September, 2013 remanded the matter back to the file of the Commissioner (Appeals) for fresh adjudication. The Commissioner (Appeals), by an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Additional Solicitor General states that the entire amount has since been recovered. 8. The facts, as they emerged before the Court, indicate that the appeal filed by the assessee has been dismissed only on the ground of delay and failure of pre-deposit. The entire amount of tax, penalty and interest has been recovered. The submission of the assessee is that though it had preferred an appeal against the order dated 28 November, 2013, on the application for waiver of pre-deposit passed by the Commissioner (Appeals), the appeal was dismissed on merits on 23 December, 2013. The assessee submits that he was under the bona fide belief that the appeal filed against the order on the stay petition would be listed and, hence, there was a delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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