2017 (3) TMI 177

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....ed 30.11.2015 and 18.03.2016 passed by the Tribunal. He further submits that the appeal cannot be dismissed for want of non-compliance of the stay order and instead, it has to be decided on consideration of the merits of the case. To support such stand, Ld. Advocate has relied on the judgment of Hon'ble Bombay High Court in the case of Top Securities Ltd. Vs CCE & ST 2015 (39) STR 964 (Bonn.) and also the order No. MO/51119/2015-ST (Br.) dated 09.03.2015 passed by this Tribunal in the case of Arjun Industries Ltd. 3.  On the other hand, the Ld. AR appearing for the respondent submits that upon consideration of the prima facie merits of the case, since the Tribunal has directed the appellant to pre-deposit the amount in question, f....

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.... of Top Security Ltd. (supra) have not discussed the factual aspects involved in the judgment of Hon'ble Supreme Court in the case of Balaji Steel Rerolling Mills vs Commr. 2014 (36) STR 1201 (S.C.). Whereas, the Hon'ble Court in the case of Rajesh H. Arora (supra) upon analysis of the said judgment delivered by the Hon'ble Apex Court have held that the appellant - assessee cannot insist for adjudication of his appeal on merits, where the appeal has been dismissed for non-compliance of the condition imposed by the Tribunal. Further, the jurisdictional Hon'ble Allahabad High Court in the case of Bihariji Packaging (supra) have held that for non-compliance of the direction of pre-deposit under Section 35F (supra), the appeal c....