2011 (2) TMI 828

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....ppellant :Shri B.L. Narasimhan, Advocate   Present for the Respondent :Shri S.N. Singh, Jt. C.D.R.   Per Ashok Jindal:   By this stay application the applicants are seeking waiver of pre-deposit of service tax, interest and penalty confirmed against them under the category of Cargo Handling Services.   2. Learned Advocate for the applicants submits that demand of se....

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....e gone through the submissions made by learned Advocate and found that in similar set of facts this Tribunal has granted unconditional waiver of pre-deposit in the case of Om Shiv Transport vide stay order No. ST/236/09 dated 1.7.2009 and in the case of the present appellants vide stay order ST/322/09 dated 24.8.2009 wherein this Tribunal has granted unconditional waiver of pre-deposit of service ....

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.... at this stage. Accordingly, we took up the appeal for final disposal.   7. As admitted by both sides that the Commissioner has not given any finding in the impugned order and have not considered the submissions made by the appellants before him and passed a non-speaking order. Though the order is of 33 pages, the finding of the Commissioner on one of the issues as seen at page 27 to the e....