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    <title>2008 (2) TMI 256 - CESTAT NEW DELHI</title>
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    <description>Complete waiver of pre-deposit for service tax and penalty was not justified; the Tribunal upheld the Commissioner (Appeals)&#039; direction to deposit the amount fixed as a condition for hearing the appeal. Where the appeal had been dismissed for non-compliance with the pre-deposit requirement and not decided on merits, the order was set aside and the matter remanded for fresh adjudication after affording an opportunity of hearing, subject to compliance with the stipulated deposit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30459</link>
      <description>Complete waiver of pre-deposit for service tax and penalty was not justified; the Tribunal upheld the Commissioner (Appeals)&#039; direction to deposit the amount fixed as a condition for hearing the appeal. Where the appeal had been dismissed for non-compliance with the pre-deposit requirement and not decided on merits, the order was set aside and the matter remanded for fresh adjudication after affording an opportunity of hearing, subject to compliance with the stipulated deposit.</description>
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