2013 (3) TMI 356

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....; : The applicant filed this application for waiver of predeposit of service tax of Rs.4,22,383/- and penalty imposed under Section 76 of the Finance Act, 1994. 2. The contention of the applicant is that the ld. Commissioner (Appeals) has initially decided the stay petition without giving any personal hearing and directed them to predeposit total service tax and all dues adjudged. &nbsp....

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....e case on its merits.Therefore, we remand the case to the ld. Commissioner (Appeals) to decide the case on merits without insisting for any further predeposit. Both sides are at liberty to produce the relevant documents in their support. Needless to say that a reasonable opportunity of hearing may be given to the appellants.Appeal is disposed of by way of remand.Stay petition is disposed of. Di....