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2012 (6) TMI 487 - AT - Service TaxWaiver of predeposit - On the one hand, Form No.ST-4 was used by the party and, on the other hand, Section 35 of the Central Excise Act was mentioned in the cause title of the appeal. The COD application filed before the Commissioner (Appeals) did not make any mention of sub-section 3 of Section 85 of the Finance Act, 1994 – Held that:- appellant was obviously confused as to what provisions of law were to be selectively invoked. Matter remanded to Commissioner (Appeals) to reconsider the COD application filed by the party.
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