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2015 (1) TMI 347

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..... t on the very same issue for a different period, the matter had come up before the Tribunal and the Tribunal in [2015 (1) TMI 290 - CESTAT BANGALORE] had granted unconditional waiver of predeposit and stay against recovery. In view of the fact that in the case of the very same appellant for a different period on the very same issue, this Tribunal did not consider it is necessary to direct predepos .....

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..... ubmission of the appellants that they did not receive. Only after the demand letter is received asking them to pay the service tax demanded, they requested for a copy which was provided to them and thereafter they filed the appeal immediately. In the absence of any evidence of service of the OIA, we consider that in this case, the delay has to be condoned. 2. It was submitted by the learned cou .....

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..... did not consider it is necessary to direct predeposit of any amount and granted the unconditional waiver of predeposit and stay, we consider that the Commissioner(Appeals) also can hear the appeal without insisting on predeposit. Accordingly, the impugned order is set aside and the matter is remanded to the Commissioner(Appeals) with a request to deposit the appeal without insisting on any predep .....

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