2015 (11) TMI 722

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.... Shri Ashok Kumar Arya, Technical Member For the Petitioner : Shri Rajesh Kumar, CA For the Respondent : Shri N. Jagdish, Superintendent(AR) ORDER Per : ARCHANA WADHWA Vide Misc. Order No.26398/2013 dt. 03/07/2013, the Tribunal, after noticing that the appellant has deposited the entire service tax, further directed them to deposit the interest amount as also 25% of the penalty impo....

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....mount has been deposited after a delay of two years and as such there is no justification for recalling of the dismissal order. 4. In an ordinary course, the deposit of the dues as directed by the Tribunal after a gap of two years would call for arguments by both the sides as regards the restoration. But in the present case, we note that the appellant had filed a modification application and du....