2008 (11) TMI 160

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... DR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Learned Counsel Shri Hemant Bajaj, Advocate appearing for both the appellants submits that a common order dated 20-7-2007 was passed. Learned Commissioner (Appeals) on the date of hearing on 20-7-2007 did not admit the appeal for failure to make pre-deposit. Therefore, the matter should go back to the same authority who will re-consid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ounsel has submitted that his case now being presently covered by the Tribunal's judgment in M/s. Garg Photo Film in Service tax Appeal Nos. 86/2006, 333/07, 487/06 & 147/07, the appellant deserves consideration by the lower appellate authority in respect of pre-deposit also which is unwarranted. Therefore, without expressing any opinion, we send the matter back to the lower appellate authority wh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X