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Judgment
5 paragraphs · 189 wordsLeave granted.
The appellant assails the order dated 23.03.2018 of the High Court dismissing its appeal challenge to the order of the Customs, Excise & Service Tax Appellate Tribunal.
Suffice to observe that after adjudication, Service Tax dues alongwith interest and penalty was imposed on 30.03.2010. In appeal, the Customs, Excise & Service Tax Appellate Tribunal required a pre-condition for deposit of 50% of the demand with proportionate interest. The High Court varied the order by waiving interest and requiring a bond to be furnished for the same. The due amount was deposited by the appellant beyond the time fixed but without interest. The appeal came to be dismissed on 13.08.2018 by the Tribunal for non-compliance of its order. We required the appellant to deposit 50% of the interest amount i.e. Rs.59,37,190/- which has been complied with.
Having heard learned counsel for the parties, we are satisfied to direct that now since the interest amount as directed by us has also been deposited, the appeal of the appellant before the Tribunal shall stand restored to be decided and disposed by a reasoned and speaking order.
The appeals are allowed.