2014 (10) TMI 279

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..... ection 35F of the Central Excise Act, 1944, till date, although they were required to submit compliance thereof by 7-12-2011 - appellant has been orally communicated and the order of pre-deposit has not been issued as envisaged under Section 37C of the Central Excise Act read with Section 83 of the Finance Act, 1994. Matter remanded back - Decided in favour of assessee. - ST/133/2012-Mum - Final .....

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..... lower appellate authority for pre-deposit and therefore, they failed to comply with the direction. 3. As per the provisions of Section 37C of the Central Excise Act, 1944, any decision or order passed or any summons or notices issued under this Act or rules made thereunder, shall be served :- (a) by tendering the decision, order, summons or notice, or sending it by registered post with a .....

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..... follows :- I find that the appellants have failed to make a pre-deposit of the entire amount of Service Tax and interest, directed during the course of personal hearing held on 16-11-2011, as required in terms of the provisions of Section 35F of the Central Excise Act, 1944, till date, although they were required to submit compliance thereof by 7-12-2011. From the above, it seems that the .....

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