2005 (3) TMI 633

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..... [Order]. Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of Service Tax and penalty. 3. In the impugned order, the Commissioner (Appeals) held that as the appeal was filed without deposit of the Service Tax and application for waiver of pre-deposit of Service Tax was flied after expiry of time limit of 90 days, therefore, the appeal is dismissed. .....

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..... mstances, the finding of the Commissioner (Appeals) that stay application was filed after the period of limitation is not sustainable. The Commissioner (Appeals) has not decided the appeal on merit, therefore, it is a fit case for re-consideration of stay application on merits by the Commissioner (Appeals). The impugned order is set aside and the matter is remanded to the Commissioner (Appeals) af .....

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