Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 583 - CESTAT BANGALOREWaiver of predeposit – Demand of service tax/Interest/penalties - The appellate authority required the appellants to predeposit various amounts under Section 35F of the Central Excise Act but none of the appellants made any deposit within the prescribed period. Having found no evidence of predeposit, the Commissioner (Appeals) rejected all the appeals on the sole ground of non-compliance with Section 35F ibid without examining the merits of the cases. The appeals before us are all directed against such orders of the Commissioner (Appeals). - Held that - we set aside the impugned orders and allow these appeals by way of remand with a request to the Commissioner (Appeals) to dispose of the assessees appeals on merits without insisting on any predeposit. The stay applications also stand disposed of.
|