2013 (5) TMI 338

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..... ng affidavit with reference to ill health. The application cannot be allowed without prescribing conditions. Thus, appellant should pre-deposit the amount within six weeks and report compliance to the Commissioner (Appeals) whereupon the appellate authority shall take up her appeal against the order-in-original for disposal on merits. The stay and COD applications also stand disposed of. - Appeal .....

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..... nd that the application was filed under an inapplicable provision of law (Section 5 of the Limitation Act, 1963). This apart, the above delay has been explained in the accompanying affidavit with reference to ill health, bed ridden condition, G.B. syndrome, etc. The affidavit is accompanied by a medical certificate coupled with a fitness certificate, both issued by the Civil Assistant Surgeon, Are .....

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..... ions. As the appellant has also challenged the final order passed by the Commissioner (Appeals) against her without personal hearing on merits, the ends of justice demands that an opportunity be given to the appellant to plead her case on merits before the lower appellate authority. 3. The lower appellate authority required the appellant to pre-deposit 50% of the amount of service tax demanded b .....

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