2007 (7) TMI 91

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..... emanded to adjudicating authority for reconsideration and decided afresh - Appeal No. ST/93/2007 - F.O.N. A/410//2007-WZB/C-I/CSTB - Dated:- 25-7-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - After hearing both sides for some time on the application for waiver of pre-deposit of service tax of Rs. 35,660/- together with interest arid penalty of Rs. 1,000/- imposed in terms of Sec .....

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..... isfactorily, namely, that the appeal could not be prepared without copies of the show cause notice and relied upon documents which were never received by the appellants at any stage. The Commissioner (Appeals) has rejected this contention on the ground that the notice was sent by registered post to their and Pune addresses. There is nothing on record to rebut the stand of the appellants of non-rec .....

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