2015 (1) TMI 133

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....). In such appeal, the assessee had approached the Tribunal against an order dated 27.06.2012 passed by the Deputy Commissioner of Value Added Tax dismissing the appeal of the assessee for want of making good the condition of pre-deposit. The assessee was facing a duty demand with interest and penalty of Rs. 17,09,370/. The Appellate Authority had insisted on pre-deposit of 20% thereof which came to Rs. 3,41,874/. Since the assessee did not deposit, the appeal was dismissed only on this ground. 2. We notice from the impugned order of the Tribunal that the Tribunal insisted on the assessee depositing a sum of Rs. 2 lakhs by way of pre-deposit for maintaining the appeal before the Tribunal and thereupon proceeded to dispose of the appeal on ....

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....e case may be, of the penalty, or (b) on proof of payment of such small sum as it may consider necessary or (c) on the appellant furnishing in the prescribed manner security or such as the appellate authority may direct. 4. In view of section 73(4) of the Act, therefore, such appeal could not have been entertained unless in terms of proviso, the appellate authority for reasons recorded in writing relaxed the requirement of full predeposit. In the present case, the Appellate Commissioner exercised such powers and required the appellant to deposit 25% of the amount confirmed by the adjudicating authority. When the appellant failed to fulfill such requirement, his appeal came to be dismissed. It was against this order that the appellant had p....