2018 (11) TMI 1519

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..... rd both sides and perused the records. 2. Feeling aggrieved with the impugned order dated 08.02.2018, passed by the Commissioner (Appeals), the appellant has preferred this appeal before this Tribunal. 3. The appeal filed before the learned Commissioner (Appeals) was dismissed on the ground that the requirement of Section 35F of the Central Excise Act, 1944, made applicable to the Service Tax ma .....

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..... s, I am of the considered opinion that the requirement of Section 35F of the Act, have been complied with, for entertaining the appeal of the appellant. However, since the learned Commissioner (Appeals) has dismissed the appeal solely on the ground of noncompliance of the requirement of Section 35F of the Act, and no findings have been recorded with regard to the merits of the case, I am of the vi .....

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