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2015 (1) TMI 39 - CESTAT NEW DELHIRejection of appeal by the commissioner (appeals) for non compliance of pre-deposit order - Penalty u/s 76, 77 & 78 - Held that:- In the ad interim order the Commissioner (Appeals) had inter alia stated that in case of failure to pre-deposit ‘the appeal shall be liable to be dismissed for non-compliance to the order’. The Commissioner (Appeals) had not said that in case of failure to pre-deposit, the appeal shall stand dismissed. In the case of Prem Nath Monga Foods and Beverages Pvt. Ltd. Vs. Collector of Central Excise - 1[1992 (10) TMI 152 - CEGAT, NEW DELHI] CESTAT remanded the matter as Show Cause Notice prior to dismissal of appeal for non-compliance of stay order was not issued - commissioner (Appeals) had not disposed of the application for modification in accordance with the principles of natural justice. Therefore we set aside the impugned order and remand the case to the Commissioner (Appeals) - Decided in favour of assessee.
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