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2015 (7) TMI 270 - AT - Service TaxWaiver of pre deposit - Appeal previously dismissed for non compliance with pre deposit order - Held that:- Imposing 100% duty and penalty as pre deposit is too harsh a measure, especially when the merits of the issue are not considered. Rejecting the appeal on the ground that appellants have not complied with the said pre deposit order would amount to denial of Justice. It is also noted that the Government in its wisdom have subsequently stipulated 7.5% of the duty and penalty as the pre deposit amount at the first appeal stage. In the present case, the appellants have already paid 10% duty while filing this appeal before this Tribunal. Therefore, it is treated that this 10% duty would be sufficient to hear their appeal on merits by the Commissioner (Appeals). - Matter remanded back - Decided in favour of assessee.
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