2015 (1) TMI 347

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..... nt : Dr. A.K. Nigam, Addl. Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY The impugned OIA dt. 09/01/2013 and according to the stamp on the last page it was dispatched on 25/03/2013. However it is the submission of the appellants that they did not receive. Only after the demand letter is received asking them to pay the service tax demanded, they requested for a copy which was provided to them a .....

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..... 14 had granted unconditional waiver of predeposit and stay against recovery. In view of the fact that in the case of the very same appellant for a different period on the very same issue, this Tribunal did not consider it is necessary to direct predeposit of any amount and granted the unconditional waiver of predeposit and stay, we consider that the Commissioner(Appeals) also can hear the appeal w .....

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