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TMI Blog2011 (4) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Appeal filed by the Applicant was dismissed for non-compliance under the provisions of Section 129E of the Customs Act, 1962 - Held that:- Commissioner (Appeals) has not gone into the merits of the appeal as the appeal was dismissed for non-compliance to the condition of the Stay Order passed by him. Hence, the impugned Order is set aside and the matter is remanded to the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alties. The Commissioner (Appeals) directed the Applicant to deposit a sum of Rs. 18,97,064.00 for hearing of the appeal before him. As the Applicant failed to comply with the condition of the Stay Order, the Appeal filed by the Applicant was dismissed for non-compliance under the provisions of Section 129E of the Customs Act, 1962. 5. Contention of the Applicant is that the Applicant is engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmally undertakes the following : (a) Receiving the goods from the factories or premises of the Principal or his agents; (b) Warehousing these goods; (c) Receiving dispatch orders from the principal; (d) Arranging dispatch of goods as per directions of the principal by engaging transport on his own or through the authorised transporters of the principal; (e) Maintainin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant. Therefore, the Applicant, prima facie, has a strong case in their favour. In these circumstances, pre-deposit of the amount of Service Tax and penalties is waived and recovery of the same is stayed during pendency of the Appeal. 9. We find that the Commissioner (Appeals) has not gone into the merits of the appeal as the appeal was dismissed for non-compliance to the condition of the St ..... X X X X Extracts X X X X X X X X Extracts X X X X
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