2013 (8) TMI 1044 - AT - Service Tax

Summary

Issues involved: Compliance with pre-deposit requirements u/s 35F of the Central Excise Act and Section 83 of the Finance Act.

In the present case, the Appellate Tribunal CESTAT, Mumbai heard the appeal regarding the waiver of pre-deposit of dues. The applicant had already deposited an amount of Rs. 12 lakhs as per the order passed by the Commissioner (Appeals). The Tribunal waived the pre-deposit of the remaining amount of dues for the appeal hearing. The Commissioner (Appeals) had dismissed the appeal earlier for non-compliance with the conditions of the stay order. However, the Tribunal found that the appellant had complied with the condition of the stay order by depositing the amount within the stipulated time frame. The Tribunal set aside the impugned order and remanded the matter to the Commissioner (Appeals) for a fresh decision after providing an opportunity of hearing to the appellant. The appeal was disposed of by way of remand.