2012 (5) TMI 64

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..... ct. The counsel submits that in the first place, the impugned services are not classifiable under Erection and Commissioning - the appellant should be given an opportunity of hearing. - Decided in favor of the assessee by way of remand to Adjudicating authority - ST/Appeal No.1250/2011 - 108/2012 SM(BR) - Dated:- 2-2-2012 - Mathew John, J. For Appellant: Shri Alok Arora, Adv. For Respon .....

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..... When the matter went before the Commissioner (Appeals), the Commissioner (Appeals) asked for pre-deposit of Rs.2 lakhs which the appellants found very difficult to remit because the appellant is a small time service provider. The Commissioner (Appeals) has dismissed their appeal for non-compliance with the provisions of Section 35-F of Central Excise Act. The counsel submits that in the first pla .....

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