2019 (1) TMI 74

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.... Advocate ORDER RAJESH BINDAL J. Order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short, the Tribunal) dated 05.04.2017 dismissing the appeal of the petitioner on account of failure to deposit the amount required for entertainment of appeal, has been impugned by filing the present writ petition. Learned counsel for the petitioner submitted that the petitioner is en....

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....pondents submitted that any assessee is required to deposit 7.5% of the amount of demand raised, which the petitioner failed to deposit, hence, appeal has rightly been dismissed on failure to comply with the pre-requisite condition of deposit. After hearing learned counsel for the parties, in our view, admittedly, out of the demand of Rs. 13,86,31,711/-, a sum of Rs. 6,79,35,479/- had been deposi....