2012 (12) TMI 38

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ewalwar, Additional Commissioner (A.R) Per: Ashok Jindal: The appellant are in appeal against the impugned order along with application for stay wherein their appeal has been dismissed for non-compliance with the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. 2. The brief facts of the case are that the applicant are manufacturer of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r reverse charge mechanism. Therefore, the adjudication order was passed and on appeal before the Commissioner (Appeals), the Commissioner (Appeals) directed the appellant to pay 50% of the service tax which the appellant failed to pre-deposit. Therefore, their appeal has been dismissed for non-compliance with the stay order. 3. After hearing both the sides, we are of the opinion that the matte....