2022 (4) TMI 1660

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....tice R. Subramanian And The Honourable Mr. Justice N. Sathish Kumar For the Appellant : Mr. K. Vaitheeswaran For the Respondents : Mrs. S. Ragavendhre Jr. Standing Counsel. JUDGMENT R. SUBRAMANIAN, J. AND N. SATHISH KUMAR, J. This appeal is directed against the final order No. 40651/2014 of the Customs, Central Excise and Service Tax Appellate Tribunal, dated 13.10.2014, dismis....

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....e parent company, which has deposited a sum of Rs. 20,00,000/- (Rupees Twenty Lakhs only) pursuant to the interim order is under liquidation. The appellant cannot be penalized for the error. The appellant has to be given an opportunity to have its appeal heard on merits. 4. No doubt, the Tribunal was justified in concluding that the deposit by the parent company, which had a separate servi....