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2020 (3) TMI 314 - AT - Service TaxMaintainability of appeal - compliance with the pre-deposit or not - appeal was rejected for the reason that the appellant did not deposit 7.5% of the service tax involved as was required under Section 35F of the Central Excise Act, 1944 - HELD THAT:- It was imperative for the appellant to have deposited 7.5% for the service tax involved. This was not done. On the other hand, an application for waiver of pre-deposit was moved. The deposit of this statutory amount could not have been waived in view of the statutory provision. However one opportunity was required to be given to the appellant to make the deposit. In the interest of justice, it is considered appropriate that the matter be remanded to the Commissioner (Appeals) to hear the appeal filed by the appellant on merits by treating the amount of 10% deposited by the appellant before the Tribunal at the time of filing of the appeal towards the pre-deposit - appeal allowed by way of remand.
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