9911796707
TMI Blog2024 (2) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax by virtue of Section 83 of Finance Act, 1994 - HELD THAT:- It is found that now before filing the present appeal before the Tribunal the appellant has made pre-deposit equal to 10% of the tax demanded in terms of Section 35F Central Excise Act, 1944 and thus complied with the mandatory pre-deposit. This case needs to be remanded back to the Ld. Commissioner (Appeals) for deciding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 as made applicable to service tax by virtue of Section 83 of Finance Act, 1994. 2. Briefly the facts of the present case are that the appellant was engaged in providing cable services as local cable operator (LCO) during the period to various consumers/customers/users. 3. The department conducted an audit of M/s Fastway, wherein it was observed by the department that M/s Fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant filed the present appeal before the Commissioner and the Ld. Commissioner rejected the appeal for non compliance of Section 35F, Central Excise Act, 1944. Hence, the present appeal. 4. Heard both the parties and perused the record. 5. Ld. Counsel appearing for the appellant submits that the impugned order was passed only on the ground that the appellant could not make a mandato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he mandatory pre-deposit as prescribed under Section 35F of the Central Excise Act, 1944 as made applicable to service tax under Section 83 of the Finance Act, 1994. 9. Further, I find that now before filing the present appeal before the Tribunal the appellant has made pre-deposit equal to 10% of the tax demanded in terms of Section 35F Central Excise Act, 1944 and thus complied with the mandat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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