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TMI Blog2007 (2) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... a penalty of Rs. 60 lakhs imposed on them. Against the decision of the original authority confirming the above demand of tax and imposing the above penalty, the appellants preferred appeal to the Commissioner (Appeals) and also filed therein an application for waiver of pre-deposit and stay of recovery. By order dated 4-7-2006, the appellate authority directed the appellants to pre-deposit an amount of Rs. 10 lakhs under Section 35F of the Central Excise Act on or before 25-7-2006. The party, thereupon, filed an application for reconsideration of the said order, which was not considered by the appellate authority in the absence of any provision of law enabling it to consider such an application. Eventually, in the absence of evidence of pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e clients. Administrative Assistance : Maintenance of building of the principals, payment of various bills like electricity, telephone etc. supervision of vendors, supervision of security, maintenance of various registers for the running of generator, lifts, security etc." 5. The original authority classified the above services in the category of "Business Auxiliary Services" which were exigible to service tax w.e.f. 1-7-2003 under the Finance Act, 1994 as amended. That authority found that the appellants had neither got themselves registered with the department for the purpose of service tax nor paid such tax on the gross amounts collected by them from their clients during the above period. The authority also found suppression of facts b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r pre-deposit of Rs. 10 lakhs. However, as the final order was passed by the appellate authority dismissing the assessee's appeal, without notice to them, we have to set it aside on the ground of violation of natural justice and we do so.
8. The present appeal is allowed by way of remand. Ld. Commissioner (Appeals) is directed to deal with the assessee's appeal (filed against the order of the Addl. Commissioner) on merits in accordance with law after giving the appellants an effective opportunity of being heard subject to condition that the amount of Rs. 10 lakhs (Rupees Ten lakhs only) be pre-deposited by them within a period of 30 days from the date of receipt of a certified copy of this order.
(Dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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