2010 (3) TMI 1194

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.... 1. By way of present petition petitioner is assailing the order dated 3.3.2010 passed by the learned Commissioner of Service Tax, New Delhi, thereby rejecting the application of rectification. 2. Undisputedly, Customs, Excise and Service Tax Appellate Tribunal vide order dated 22.5.2009 directed the petitioner to make pre-deposit of rupees two crores within six weeks. Undisputedly, order da....

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....ification. 3. Learned Counsel for the petitioner vehemently argued that dismissal of appeal on hyper-technical ground for not making pre-deposit as directed by the Tribunal within time as extended by the Hon'ble Apex Court should not come in the way of the petitioner in moving the rectification application. The second argument of learned Counsel for the petitioner is that order rejecting the re....