2013 (5) TMI 293

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..... filed for waiver of pre-deposit of an amount of Rs.68,231/- (Service Tax and education cess) for the period July 2006 to September 2006, confirmed as an amount payable by the appellant for utilizing CENVAT Credit for discharge of Service Tax liability on Goods Transport Agency services. The lower authorities have also upheld imposition of penalty and interest on such amount. 2. After hearing both .....

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..... covered by the decision of the co-ordinate Bench in the case of Shree Rajasthan Syntex Ltd (supra), we hold that the appellant needs to be heard and his appeal disposed of by first appellate authority without insisting for pre-deposit. This view has been reached by us as the first appellate authority has dismissed the appeal only for non-compliance and we are precluded from going to the merits of .....

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