2011 (1) TMI 609

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....the Appellant. Shri T.M. Venkata Reddy, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. - The appellant has preferred this appeal challenging the order passed by CESTAT rejecting the application filed for condonation of delay in preferring the appeal and consequently dismissing the appeal. There is a delay of 229 days in preferring the original appeal before the CESTAT. The i....

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....led and therefore delay of 395 days in filing this appeal 3. The learned counsel for the appellant submits that this is a case where the appellant has paid, the entire service tax due. Infact in respect of the subsequent year he challenged the very imposition of tax and matter is pending in appeal. In these circumstances submits that the Tribunal ought to have taken a liberal approach in c....

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....roach and give an opportunity. 5. In. view of the aforesaid facts arid rival contentions it is clear that there; is demand of payment of tax and for non-payment of tax within the time Stipulated, the appellant/assessee is liable to pay interest, penalty etc.; in accordance with law. Though he has paid the entire tax, in the absence of any interim order passed in any of the proceedings, we ....