https://www.taxtmi.com/caselaws?id=261590 Delay in filing the appeal and non-appearance were treated as sufficiently explained, so the dismissal for non-prosecution was set aside and the appeal restored. On interim relief, the appellant was found to have a prima facie case for waiver of pre-deposit and stay of recovery because the GTA demand had already been substantially discharged after abatement, leaving only interest, and the overseas payment was described as packaging commission rather than procurement commission. The balance demand was stayed pending disposal of the restored appeal. en-us Tue, 19 May 2015 00:00:00 +0530 Thu, 16 Jul 2015 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261590 Delay in filing the appeal and non-appearance were treated as sufficiently explained, so the dismissal for non-prosecution was set aside and the appeal restored. On interim relief, the appellant was found to have a prima facie case for waiver of pre-deposit and stay of recovery because the GTA demand had already been substantially discharged after abatement, leaving only interest, and the overseas payment was described as packaging commission rather than procurement commission. The balance demand was stayed pending disposal of the restored appeal. Case-Laws Service Tax Tue, 19 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261590