2012 (7) TMI 318

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..... sp; Per Dr. D. M. Misra :   This is an application for waiver of predeposit of service tax amounting to Rs.1,80,071/- and equal amount of penalty imposed under Section 78 of the Finance Act, 1994.   2. After hearing both sides, I find that the appeal itself can be disposed off at this stage.   3. I find that the ld. Commissioner (Appeals) has dismissed the appeal on the ground t .....

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..... missioner) for the Revenue reiterates the findings of the ld. Commissioner (Appeals).   6. I find that since the appeal is filed before the ld. Commissioner (Appeals) after condonable period of three months, the ld. Commissioner (Appeals) has rightly dismissed the appeal on the ground of limitation. I do not find any reason to interfere with the said order. Accordingly, the appeal is dismiss .....

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