2008 (8) TMI 47 - AT - Service Tax

Commissioner (Appeals) has rejected the appeal for non-compliance with the provisions of Section 35F, in as much as the appellant has neither deposited the adjudged dues nor filed application for waiver of pre-deposit - appellant submit that this is a inadvertent mistake and prays that the matter be remanded to appellate authority with liberty to file stay application in view of appellant s submission and prayer, impugned order is set aside and matter is remanded.

Summary

The Appellate Tribunal CESTAT Ahmedabad remanded a case to the Commissioner (Appeals) as the appellant had not complied with Section 35F by depositing dues or applying for waiver. The appellant can now file a stay petition before the Commissioner (Appeals).