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TMI Blog2011 (3) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... of service availed as output service by way of a deeming legal fiction - Hence the assessee shall be no requirement of pre-deposit before the lower appellate authority - The appeal is disposed in favour of assessee. - ST/151/09-Mum - - - Dated:- 25-3-2011 - Mr P.G.Chacko, Mr. Sahab Singh, JJ. Shri Vishal Agarwal, Advocate for Appellant Shri P. K. Agarwal, JCDR for Respondent P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the assessee under Sec.73 of the Finance Act, 1994 for the period April 2005 to March, 2006 and had also imposed penalty on them under Sec.76 of the Act. It was against this decision of the original authority that the assessee preferred appeal to the Commissioner (Appeals). The Commissioner (Appeals), under Sec.35F of the Central Excise Act, directed the appellant to make a pre-deposit, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OL-147-CESTAT-BANG] (ii) M/s. Dhillon Kool Drinks Beverages Ltd [2011-TIOL-307-CESTAT-DEL]. 4. It is submitted that, in the aforesaid cases, this tribunal allowed similar credit to the assessees. It is further pointed out that, in the case of M/s. Dhillon Kool Drinks Beverages Ltd., the tribunal followed the Punjab Haryana High Court s judgment dated 6.5.2010 in Civil Appeal No.99/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the orders of both the lower authorities and direct the learned Commissioner(Appeals) to dispose of the assessee s appeal on merits in view of the aforesaid case law. Needless to say that the Commissioner(Appeals) should give the appellant a reasonable opportunity of being heard. It is made clear that there shall be no requirement of pre-deposit before the lower appellate authority. 6. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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