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    <title>2015 (10) TMI 2505 - CESTAT NEW DELHI</title>
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    <description>The appeal against a service tax demand confirmation was rejected by the Commissioner (Appeals) due to the appellant&#039;s failure to comply with a pre-deposit order of Rs. 5 lakhs. The subsequent request for modification of the order was denied as the lower Authority lacked the power to review its decision under the Finance Act, 1994. The Tribunal upheld the rejection of the appeal, citing the issue as narrow and disposed of the appeal on merits without imposing costs on the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=183475</link>
      <description>The appeal against a service tax demand confirmation was rejected by the Commissioner (Appeals) due to the appellant&#039;s failure to comply with a pre-deposit order of Rs. 5 lakhs. The subsequent request for modification of the order was denied as the lower Authority lacked the power to review its decision under the Finance Act, 1994. The Tribunal upheld the rejection of the appeal, citing the issue as narrow and disposed of the appeal on merits without imposing costs on the appellant.</description>
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      <pubDate>Mon, 26 Oct 2015 00:00:00 +0530</pubDate>
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