TMI Blog2003 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... f should be finally disposed of at this stage. Accordingly, I allow the present application and proceed to deal with the appeal. 2. It appears that the original authority had demanded from the appellants an amount of Rs. 9,584/- as service tax with interest thereon @ 24% p.a. and also that the authority had imposed a penalty of Rs. 200/- per day for the period of default and further penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit of penalty on the ground of financial hardships. All these facts were taken note of by the appellate authority which, however, chose to dismiss the assessee's appeal for non-compliance with Section 35F of the Central Excise Act, 1944 as per order dated 29-5-2003. Hence the present appeal. 3. Having carefully considered the above facts and circumstances, I am unable to sustain the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants, thereby acting in gross violation of the principles of natural justice. The impugned order is, therefore, set aside and the present appeal is allowed by way of remand. The Commissioner (Appeals) shall duly take into account the pre-deposits already made by the appellants and treat the same as due compliance with Section 35F of the Central Excise Act for the purpose of hearing their appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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