- (1.) While adjudicating a Service Tax Stay Petition, the Custom, Excise and Service Tax Appellate Tribunal, under an order dated 19.11.2014, passed an interim order, subject to pre-deposit, a statutory condition precedent for entertaining an appeal.
(2.) Aggrieved by the condition referred above, the petitioner preferred a petition for writ (D.B. Civil Writ Petition No.743/2015) before this court, that came to be dismissed on 22.01.2015. A special leave petition giving challenge to the order dated 22.01.2015 also came to be dismissed by Hon'ble Supreme Court on 19.02.2015, with grant of another six weeks' time to the petitioner to comply with the directions given by CESTAT under order dated 19.11.2014 as confirmed by the High Court on 22.01.2015. The time granted was further extended for a period of four weeks on 01.04.2015. The CESTAT, under order dated 17.07.2015, dismissed the appeal in view of the default clause in the order dated 19.11.2014 by holding that appellate did not comply with requirement as allowed by the Apex Court under order dated 01.04.2015. To question correctness of the order aforesaid, the instant appeal is preferred.
(3.) Having considered facts of the case, we are satisfied that this appeal involves a substantial question of law in terms that: "Whether the Custom, Excise and Service Tax Appellate Tribunal, under its order dated 17.07.2015, is justified by dismissing the appeal in light of default clause under order dated 19.11.2014?";