2010 (7) TMI 367

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.... Shri R.S. Sangia, SDR, for the Respondent. [Order]. -  Applicant/Appellant filed this application for waiver of pre-deposit of Rs. 2,21,669/- along with interest and penalty of equivalent amount under Section 76 and under Section 75A. Learned Commissioner (Appeals) has rejected the appeal of the applicant-appellant vide order No. V2(ST)197/A-IV/2009 for non-compliance of the conditi....

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....ed for pre-deposit of the service tax involved in the case and thereafter, rejected the appeal filed by the appellant for non-compliance with the requirement of Section 35F of the Central Excise Act, 1944 without going into the merits of the case. 3. As regards design and layout, preparation of dies, the contention of the appellant is that they have charged the price for design, developmen....

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....ate authority. 6. Undisputedly the learned Commissioner (Appeals) has not gone into the merits of the case and rejected the appeal for non-compliance with the requirement of pre-deposit under Section 35F of the Central Excise Act, 1944. I find that a part of the demand is related to the stamping and lamination manufactured as per the design and drawing requirement of the customer and sold ....