Since applicant has not complied with order of pre-deposit within due date, cost imposed for restoration of appeal
THE applicant was directed by the CESTAT to make pre-deposit of Service Tax of Rs.19,89,336/- within a period of eight weeks and report compliance on 03/09/2012.
When the case came up on 03/09/2012, the appellant did not comply with the order and, therefore, the appeal was dismissed and the appellant was given liberty to apply for restoration, in case they make the pre-deposit within a period of ten weeks from 03/09/2012.
The appellant did not comply with this largesse too and paid the pre-deposit amount almost two months from the extended period for compliance, on 16/01/2013.
Surprisingly, the Board Circular 967 was not pressed into operation.
Now, the appellant is before the CESTAT and prays that their appeal be restored.
The Bench observed -
"4. Inasmuch as the appellant has not complied with the interim order passed by the Tribunal even during the extended period, some condition has to be put for restoration of the appeal. Accordingly, we direct the appellant to pay cost of Rs.10,000/- within two weeks from today to the account of Commissioner of Central Excise, Thane-I and report compliance on 12 th March, 2013. On such payment cost, the appeal shall be restored to its original number."