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TMI Blog2019 (11) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... Going by the statutory provision contained in section 35F (1), he should not have entertained the appeal for hearing without payment of pre-deposit and in such a case merit of the appeal should not have been discussed since the same amount to admission of appeal and its disposal on merit. Further, section 80 (2), as was existing during the relevant period permits non imposition of penalty if service tax payable as on 6-3-2012 was paid along with interest in full within six months of Finance Act 2012 coming into force. However, going by the provision containing in section 80(1), which is applicable to the present case of the appellant since there is reasonable cause for the failure on the part of the appellant in non-payment of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been payable by the appellant, which was duly paid by the appellant with other service tax dues and interest before issue of show cause notice but ultimately in the order-in-original the same got confirmed with interest and equivalent penalty. Appellant contested the same before the Commissioner (Appeals) who confirmed the same on the ground that pre-deposit of 7.5% of penalty was not made and since interest was not paid within six months of the notification of 2012, section 80 of the Finance Act benefit was not extendable to the appellant. Legality of the said order is challenged in this appeal. 3. In the Memo of the appeal during the course of hearing of appeal, Learned Counsel for the appellant Mr. M.P. Joshi submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) had dismissed the appeal before him under section 35F (1) of the Central Excise Act 1944 for non-payment of pre-deposit at the required rate and simultaneously also discussed on the merit of the appeal. Going by the statutory provision contained in section 35F (1), he should not have entertained the appeal for hearing without payment of pre-deposit and in such a case merit of the appeal should not have been discussed since the same amount to admission of appeal and its disposal on merit. Further , section 80 (2), as was existing during the relevant period permits non imposition of penalty if service tax payable as on 6-3-2012 was paid along with interest in full within six months of Finance Act 2012 coming into force. However, going ..... X X X X Extracts X X X X X X X X Extracts X X X X
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