2014 (7) TMI 668

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....handrasekaran Standing Counsel for 2nd respondent ORDER (Delivered by R. Sudhakar,J.) The appeal is filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 7.6.2013, dismissing the appeal filed by the appellant herein for non-compliance of the conditional order of stay granted by the Tribunal. 2.1. The brief facts of the case....

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....aived and recovery thereof shall be stayed pending the appeal. 2.3. Pursuant to the said order dated 23.1.2013 passed by the Tribunal, the appellant deposited only Rs. 20 Lakhs and filed an application seeking extension of time for complying the order dated 23.1.2013. The Tribunal, by order dated 21.3.2013, directed the appellant to deposit the balance amount of Rs. 1 Crore within a period of e....

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....Excise Act makes it amply clear that the whenever any appeal is filed, the person filing the appeal should deposit before the adjudicating authority the duty demanded or the penalty levied, unless the same is dispensed with by the Tribunal. In case such deposit as contemplated under Section 35-F of the Central Excise Act is not deposited, the appeal is liable to be dismissed. 5. In the case on ....