2015 (9) TMI 1096

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Muthuvenkatraman, Advocate For the Respondent : Shri L. Paneer Selvam, AC (AR) ORDER Per R. Periasami The present appeal is filed by appellant against Commissioner (Appeals) order who dismissed the appeal for non-compliance of predeposit under Section 35F read with Section 83 of the Finance Act. The adjudicating authority in his order dt.26.8.2011 confirmed the demand of service tax of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....its order dt.25.7.2014 in C.M.A.No.703/2014 and MP No.1/2014 set aside the Tribunal's order and remanded the case to Tribunal to consider the issue of predeposit. The relevant para of the High Court's order dt.25.7.2014 is reproduced below :- (g) While disposing of an appeal against a final order of the appelalte Commissioner, (dismissing an appeal for failure of pre-deposit), the Tribu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal is required to set aside the order of the Appellate Authority and remand the matter to the Appellate Commissioner for de novo consideration after passing an appropriate order as to pre-deposit. We find that this exercise has not been done by the Tribunal in the present case and it has summarily upheld that the rejection of the appeal for failure of pre-deposit is impeccable and, therefore, we ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... discussed above. Consequently, connected miscellaneous petition is closed. However, there shall be no order as to costs. Accordingly, the appeal was restored to its original number and the stay application was listed. Subsequently, the appellant also changed their vakalat and again it was listed on 11.5.2015 and 8.6.2015. 4. Ld. Advocate for the appellant submits that major part of the dema....