2016 (8) TMI 251

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....R), for the respondent ORDER The present appeal is directed against order-in-appeal No. MUM-II-STAX-000-59-15-16 dated 10.12.2015 passed by Commissioner of Service Tax-II (Appeals), Mumbai. 2. The short issue in this appeal is whether the dismissal of the appellant s appeal by the Commissioner (Appeals) for non-compliance was in accordance with law. 3. Brief facts of the case are that ....

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....of the Central Excise Act, 1944, as the appellant, in the absence of stay application, had not deposited the entire amount of tax plus interest and penalties. 4. Learned counsel for the appellant submits that a stay application was filed with the Commissioner (Appeals) by way of a letter dated 12.5.2015 to the Commissioner (Appeals) [received in the office of the Commissioner (Appeals) on 13.5.....

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....after one year and four months of filing of the appeal on 23.1.2014.  The Commissioner (Appeals) had therefore rightly dismissed the appeal for non-compliance. 6. On consideration of the submissions made by the parties and perusal of the records, it is seen that the appellant did not file any stay application along with their appeal within the statutory period under Section 35F of the Cent....

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....t Section 129 does not expressly provide? for the rejection of the appeal for non-compliance with the requirement regarding the deposit of penalty or duty; but when sub-Section (1) of Section 129 makes it obligatory on an appellant to deposit the duty or penalty pending the appeal and if a party does not comply either with the main sub-Section or with any order that may be passed under the proviso....