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<h1>Appeal Rejected Due to Non-Compliance with Deposit Order</h1> The appeal against service tax levy, small scale exemption, interest, and penalties was rejected by the Tribunal due to the appellant's failure to comply ... Failure to make pre-deposit – Held that:- Appeal stands rejected for non-compliance of order dtd. 09.05.2012, to deposit Rs. 10 Lakh and consequent failure of pre deposit. Issues:1. Appeal against service tax levy, small scale exemption, interest, and penalties.2. Condonation of delay in filing appeal.3. Compliance with stay order for depositing Rs. 10 Lakh.4. Failure to comply with deposit order leading to rejection of appeal.Analysis:The appellant filed an appeal against the Adjudicating Authority's order confirming a service tax levy, dropping a small scale exemption, and imposing interest and penalties. The appeal was lodged along with an application for condonation of a 3-day delay in filing, which was granted. A stay application was heard, directing the appellant to deposit Rs. 10 Lakh within eight weeks as a condition for waiver of the remaining pre-deposit during the appeal's pendency. However, on subsequent dates, the appellant failed to appear or provide evidence of compliance with the deposit order.The Tribunal noted the lack of representation by the appellant despite multiple opportunities. The High Court's dismissal of the appellant's writ petition and the direction to prefer an appeal before the Tribunal were highlighted. The appellant was directed to show cause for suppression of facts before the High Court and failure to comply with the deposit directive. Despite these notices, the appellant remained unrepresented.Due to the appellant's failure to deposit the required amount within the specified time frame and the absence of evidence of compliance, the appeal was rejected for non-compliance with the deposit order. The Tribunal emphasized the appellant's obligation to adhere to the deposit conditions set forth in the previous order, leading to the rejection of the appeal due to non-compliance and subsequent failure of pre-deposit.
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