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2014 (8) TMI 1102

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..... Teli, Dy. Commissioner (AR) For the Respondent Order Per : B.S.V.MURTHY Appellant is registered for providing service of maintenance and repair, erection and commissioning, business auxiliary service, etc. During the period from April 2006 to March 2011, it was found during the course of audit that the appellants had entered into an agreement with such service providers for providing service .....

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..... ellants are manufacturing an item called  accumulators  which is used in coal mines. These accumulators require aftersales service viz., including nitrogen chargers. Appellants have identified 5 service providers for providing this service to the customers and they were authorized to provide this aftersales service and they were all required to share a percentage of amount received by th .....

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..... ance within eight weeks to the Commissioner (A) who after noting compliance shall proceed to decide the matter on merits after giving reasonable opportunity to the appellants to present their case. It is made clear that if the appellants fail to make the deposit as mentioned hereinabove, no further opportunities shall be given to the appellants and appeal can be rejected by the learned Commissione .....

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