2008 (8) TMI 169 - AT - Service Tax

Appeal dismissed by Commissioner (Appeals) for non-compliance with the provisions of Section 35F - appellat fairly agrees that stay petition was not filed before the Commissioner (Appeals) on account of inadvertence - applicant undertakes to file the same if the matter is remanded - In view of the above, impugned order is set aside and the matter is remanded to Commissioner (Appeals) with liberty to the appellant to file stay petition before him

Summary

The Appellate Tribunal CESTAT, Ahmedabad remanded the case to the Commissioner (Appeals) for non-compliance with Section 35F. The appellant was given the opportunity to file a stay petition. The impugned order was set aside.