2008 (8) TMI 48 - AT - Service Tax

Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him, directing the appellant to deposit part amount of penalty - appellant had deposited the entire amount of tax and interest - condition of pre-deposit of penalty is dispensed - appellant s case is, prima facie, covered by Tribunal s decision in case of M/s Car World Autoline Vs. CCE Cochin - As such, impugned order is set aside & Comm. (A) directed to decide the appeal on merit

Summary

The Appellate Tribunal CESTAT Ahmedabad, in the case of Mrs. Archana Wadhwa, allowed the appeal without pre-deposit of penalty as the tax and interest were already paid. The Tribunal directed the Commissioner (Appeals) to decide the appeal on merit without further pre-deposit, citing a relevant precedent. The stay petition and appeal were disposed of accordingly.