Tribunal remands matter to Commissioner for decision without extra deposits after appellant meets stay order conditions.

The Tribunal remanded the matter back to the Commissioner (Appeals) for a decision on merit without additional deposits, as the appellant fulfilled the conditions of the stay order by paying the interest subsequently. The appeal and stay application were disposed of accordingly after the appellant's compliance with the stay order requirements.

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Issues involved:
Non-compliance of stay order leading to appeal dismissal

Analysis:
The appellant filed an appeal along with a stay application after their appeal was dismissed by the Commissioner for non-compliance of the stay order. The Tribunal noted that the issue was narrow, and after granting a waiver of pre-deposit of penalties, they proceeded with the final disposal of the appeal. The impugned order revealed that although the appellant had deposited the service tax, they had failed to pay the interest as directed by the Commissioner. Consequently, the Commissioner (Appeals) dismissed the appeal for non-compliance with the stay order. However, the Tribunal found that the appellant had paid the interest subsequently, fulfilling the conditions of the stay order. Therefore, the Tribunal remanded the matter back to the Commissioner (Appeals) to pass an order on merit without requiring further deposits. The appeal and stay application were disposed of accordingly.

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