https://www.taxtmi.com/caselaws?id=115973 The appeal was initially dismissed by the Commissioner (Appeals) due to the absence of the deposit of Service Tax and penalty, as well as a late application for waiver of pre-deposit. The applicant argued the appeal was within the limitation period, and the waiver application was submitted during the appeal. The Revenue insisted the appeal was incomplete without the required deposit and waiver application. As there was no defined time limit for the stay application, the dismissal was overturned, and the matter was remanded for a reevaluation of the stay application on its merits. The Commissioner (Appeals) was directed to reconsider the stay application after waiving the pre-deposit, ensuring a fair hearing for the applicants. en-us Mon, 14 Mar 2005 00:00:00 +0530 Wed, 06 Jun 2012 12:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115973 The appeal was initially dismissed by the Commissioner (Appeals) due to the absence of the deposit of Service Tax and penalty, as well as a late application for waiver of pre-deposit. The applicant argued the appeal was within the limitation period, and the waiver application was submitted during the appeal. The Revenue insisted the appeal was incomplete without the required deposit and waiver application. As there was no defined time limit for the stay application, the dismissal was overturned, and the matter was remanded for a reevaluation of the stay application on its merits. The Commissioner (Appeals) was directed to reconsider the stay application after waiving the pre-deposit, ensuring a fair hearing for the applicants. Case-Laws Central Excise Mon, 14 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115973