2014 (2) TMI 91

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Issue involved in this appeal is that appellant has filled its return of Service Tax for the Tax period of April 2009 to September 2009. The Service tax which was due was paid in due course and in some case it was more or short, it was required to be adjusted. 2. A statement showing the tax due confirms tax liability and amount of tax deposited, tax given as under: Tax Period   ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- 5/8/2009 August-09   1,094,179   287,353   806,826   700,000   106,826   128,949   50292- 5/9/2009   Sept. -09   1,059,905   287,353   772,552   700,000+ 200,000   (127,448)   1,501   50223- 5/10/2009& 50127- 22/10/2009 3. Show....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....proviso to Section 35F of the Central Excise Act is first to pass an interim order directing the appellants to pre-deposit the amount and put them to notice. On failure to pre-deposit the amounts, the appeal may be dismissed. There is inadvertency on the part of the appellant in not filing an application seeking for waiver of pre-deposit. The appellants inadvertent mistake could have been pointed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for filing the application under section 35F of Central Excise Act 1994 so that their view could be considered for grant of waiver of pre-deposit. 5. I have gone though the judgment and find that it contains similar facts. It is fit case need to be remanded back to Commissioner (appeal) for reviewing his Order-in-Appeal in view of conclusions drawn in above Tribunal order. Counsel has also rai....