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2018 (11) TMI 1519 - CESTAT MUMBAIFailure to make pre-deposit - Section 35F of the Central Excise Act, 1944, made applicable to the Service Tax matters under Finance Act, 1994 - Held that:- The requirement of Section 35F of the Act, have been complied with, for entertaining the appeal of the appellant. However, since the learned Commissioner (Appeals) has dismissed the appeal solely on the ground of noncompliance of the requirement of Section 35F of the Act, and no findings have been recorded with regard to the merits of the case, the matter should be remanded to the learned Commissioner (Appeals) for deciding the issue afresh on the basis of the available records and the submissions to be made by the appellant. Appeal allowed by way of remand.
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