2009 (8) TMI 383 - AT - Service Tax

Penalty- Commissioner (Appeals) dismissed the appeal preferred by the assessee for non-compliance with the direction for pre-deposit of Rs. 5 lakhs toward penalty without giving any findings. Held that- there is no finding, thus impugned order is set aside and remand back the matter.

Summary

The Appellate Tribunal CESTAT, Chennai allowed the application for waiver of pre-deposit of penalty. The case was remitted to the Commissioner (Appeals) for fresh hearing on merits without insisting on pre-deposit. The appeal was allowed by way of remand.