2008 (5) TMI 102 - AT - Service Tax

Commissioner (Appeals) dismissed the appeal for non-compliance with the requirement of section 35F of Central Excise Act, 1944, inasmuch as no stay application was filed by the appellant - appellant fairly agrees about the lapse and submits that if the matter is remanded, he will file stay application - In view of the fact of above submission, impugned order is set aside the and matter is remandes to Commissioner (Appeals)

Summary

The Appellate Tribunal CESTAT, Ahmedabad found that the appeal was dismissed for non-compliance with section 35F of the Central Excise Act, 1944 as no stay application was filed. The appellant agreed to file a stay application if the matter was remanded. The impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) with liberty for the appellant to file a stay petition. The appeal and stay petition were disposed of accordingly.