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TMI Blog2023 (9) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... aid amount, predeposit of the balance amount of tax along with interest and penalty was to be waived and stay of recovery thereof to be operative till the disposal of the appeal. The appeal has not been disposed of on merits by the lower appellate authority since the predeposit had not been made by the appellant. Now that the defect has been cured, the matter remanded back to the lower appellate authority to decide the issue on merits. The Commissioner (Appeals) shall follow the principles of natural justice and afford a reasonable and time bound opportunity to the appellant to state their case both orally and in writing if they so wish, before issuing a speaking order in the matter. The appellant should also co-operate with the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , maintenance and insurance are undertaken by the appellant and the customers are restricted to use the said tanks for storage of the products purchased from the appellant alone. It therefore appeared to the department that the appellant is providing services in the nature of supply of tangible goods . Show Cause Notice was issued to the appellant demanding service tax of RS 13,43,628/- for the period from April 2011 to March 2012 along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalty. On appeal, the Commissioner (Appeals) dismissed the appeal at the threshold for non-compliance of pre-deposit. Hence the appellant is before this Tribunal. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable to service tax vide Section 83 of the Finance Act 1994 prior to hearing of the main appeal. Aggrieved by the said Interim Order, the Appellant filed a Writ Petition (W.P.No.6167 of 2014) in the Hon'ble High Court of Madras and the Hon'ble High Court vide Order dated 28.02.2014 had set aside the aforesaid Interim Order. Further the Learned Commissioner was directed to pass fresh orders on the stay application of the Appellant, after considering the questions of prima facie case and undue hardship. 4. Accordingly, after according a fresh personal hearing, another Interim Order No.18/2014 (P)(ST) dated 08.04.2014 was passed by the Learned Commissioner directing the appellant to pre-deposit the aforesaid amount of Rs.6,72,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant a further period of four weeks as a last chance to comply with the pre-deposit. The appellant vide their letter Ref. No. INOX/2015-16/C.Ex. 12 dated 5.10.2015 has reported compliance on making the predeposit. We find that the appeal has not been disposed of on merits by the lower appellate authority since the predeposit had not been made by the appellant. Now that the defect has been cured, we remand the matter back to the lower appellate authority to decide the issue on merits. The Commissioner (Appeals) shall follow the principles of natural justice and afford a reasonable and time bound opportunity to the appellant to state their case both orally and in writing if they so wish, before issuing a speaking order in the matter. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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