TMI Blog2015 (2) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... al provisions to support the observation of the Commissioner. In the absence of any legal provision prescribing the time limit for filing stay application and having regard to the fact that appellant had filed application for waiver of pre-deposit before the appeal was being considered and personal hearing was granted, I consider that the Commissioner's decision to reject the appeal as not maintainable cannot be sustained. Accordingly the impugned order is set aside and the matter is remanded to the learned Commissioner to consider the application for waiver of pre-deposit in accordance with law. - Matter remanded back - Decided in favour of assessee. - APPEAL NO. ST/22078/2014-SM - FINAL ORDER NO. 22403/2014 - Dated:- 24-12-2014 - B.S.V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and further since the appellant had not discharged the entire amount of penalty, the appeal itself has been rejected. The observations of the Commissioner are in paragraph 10 which deals with this issue and for better appreciation the same is reproduced. 10. In the column sr. no. 6 of their form, the entry recorded by them against the item 'whether ST or penalty or interest or all the three have been deposited?', it has been recorded as follows: 'Service Tax and Interest have been deposited'. Anyway, they have preferred filed the waiver of pre-deposit (of penalties imposed) and stay (of recovery proceedings) application dated 20.01.2014 filed by them (Appellant) under Section 35F of the CEA on 20.01.2014, which is filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edural nature-it goes to the root of the issue involved. The Lower Authority's Impugned Order has to be applied till it is stayed or reversed by a superior authority' not otherwise. They cannot have the cake and eat it too. The waiver application was required to be filed along with the appeal memorandum for its consideration, being dependent and relying thereon' not separately and in disconnected manner subsequently, and here further belatedly involving long and unexplained lapse and delay of more than seven months. The error and lapse committed by them is serious and cannot be considered to be inconsequential/ignorable. Revenue interests have to be safeguarded, as mandated in the sub-section. Moreover, if their submission is ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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