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M/s. Bhawani Metal Agencies Versus Commr. of Central Excise-Ranchi

2015 (8) TMI 541 - CESTAT KOLKATA

Waiver of pre deposit - Subsequent deposit of tax - Held that:- Commissioner (Appeals) dismissed the appeal on the ground of default in making pre-deposit. We find that the appellant had subsequently deposited the entire amount of service tax, which .....

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ay Application No. 80042/13 and Service Tax Appeal No. ST/75021/13 - ORDER NO. :FO/A/75414/2015 - Dated:- 29-7-2015 - Dr. D.M. Misra, Judicial Member and Dr. I.P. Lal, Technical Member, JJ. For the Petitioner : Sri R.K. Gadoria, C.A. For the Responde .....

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consultant, appointed to draft the appeal, the appeal could not be prepared in time. In support of the said facts, the Ld. C.A. placed doctors certificate dated 31/01/2013. 3. Ld. A.R. for the Revenue has no objection. 4. In view of the reasons expl .....

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s no objection. 5. The stay application is filed seeking waiver of pre-deposit of Service Tax of ₹ 3.01 Lakhs and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 6. The Ld. C.A. submits that the Ld. Commissioner (Appe .....

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uary, 2013 and 26/06/2014.In support he has placed relevant e-receipt of such payments. He prays that the matter may be remanded to the Commissioner (Appeal) for decision on merit. 7. Ld. A.R. for the Revenue does not dispute the facts. 8. After hear .....

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