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2011 (4) TMI 1151 - AT - Service TaxWaiver of pre-deposit - clearing and forwarding agent’s service - Commissioner (Appeals) directed the Applicant to deposit a sum of Rs. 18,97,064.00 for hearing of the appeal before him. As the Applicant failed to comply with the condition of the Stay Order, the Appeal filed by the Applicant was dismissed for non-compliance under the provisions of Section 129E of the Customs Act, 1962 - Held that:- Commissioner (Appeals) has not gone into the merits of the appeal as the appeal was dismissed for non-compliance to the condition of the Stay Order passed by him. Hence, the impugned Order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the Appeal on merits without asking for any pre-deposit
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