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2011 (7) TMI 942

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..... peal is pending in the Tribunal and the Tribunal had already granted stay of the recovery and as applicants were under belief that on the same issue, stay has been granted for dues - The appeal is disposed of by way of remand - ST/1629/2010 (DB) - ST/301/2011 - Dated:- 8-7-2011 - S.S. Kang, Mathew John, JJ. A.K. Batra for the Appellant. Sonal Bajaj for the Respondent. ORDER S.S .....

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..... inance Act. The reasons for delay is that for the earlier period against the demand confirmed, the appeal is pending in the Tribunal, i.e., Appeal No.ST/621/08 and the Tribunal vide Stay Order dated 14.10.08 waived the pre-deposit of amount of service tax and penalties. In these circumstances, particularly on the advise by a consultants that as for the earlier period there is stay granted by the T .....

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..... e and set aside the order after waiving the pre-deposit of dues and matter is remanded to Commissioner (Appeals) to decide the appeal on merits without insisting for a pre-deposit as on the same issue, Tribunal has already granted waiver of dues. The Commissioner (Appeals) shall decide the appeal after affording an opportunity to hear the appellant. The appeal is disposed of by way of remand. Stay .....

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