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2013 (12) TMI 1270 - CESTAT MUMBAIDemand of service tax - Commercial and Industrial Construction Services - Held that:- appeal of the appellant have been dismissed for non-compliance of the stay order wherein the appellants were asked to make a pre-deposit of service tax along with interest. As the impugned order is passed without considering the merits of the case, we feel that the matter should be heard on merits by the Commissioner (Appeals) and thereafter pass an appropriate order on merits of the case. In view of this observation, we remand the matter back to the Commissioner (Appeals) for deciding the issue on merits without insisting any pre-deposit for hearing the appeal - Decided in favour of assessee.
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