2014 (1) TMI 1195

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..... , Advocate, for the Appellant. Shri A.K. Prabhakar, Supdt. (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of Service Tax of Rs. 8,33,862/-, interest and penalty. 3. The demand is confirmed on the ground that the applicant provided cable operators service. The adjudicating authority confirmed the demand and imposed penal .....

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..... to the appellant by speed post but was received back undelivered. 6. In reply the applicant relied on the decision of the Hon'ble Bombay High Court in the case of Amidev Agro Care Pvt. Ltd. v. Union of India and Others reported in 2012-TIOL-395-HC-MUM-CX = 2012 (26) S.T.R. 299 (Bom.) = 2012 (279) E.L.T. 353 (Bom.) to submit that as per the provisions of Section 37C of the Central Excise Act, .....

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..... we find merit in the contention of the appellant that the impugned order dismissing the appeal as time-barred is not sustainable. The impugned order is therefore set aside after waiving pre-deposit of the dues and the matter is remanded to the Commissioner (Appeals) to decide the application for waiver of dues afresh after affording an opportunity of hearing to the appellant and thereafter to dec .....

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