2014 (5) TMI 217

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....ral Excise and Service Tax, Noida. By the said order, the appellant/assessee was directed to deposit 50% of the adjudicated tax liability within 15 days from the date of receipt of the order and submit compliance report, falling which the appeal would be dismissed for failure of pre - deposit. This order was passed by the appellate authority in a stay application filed by the assessee along with an appeal preferred against the Order - in - Original No. 62/Addl. Commissioner/Noida/2012-13 dated 19.2.2013. The adjudicating authority assessed service tax liability of Rs. 23,87,585/- besides interest and penalties as specified therein. 3. On a query as to whether this appeal is maintainable against the order of the Commissioner (Appeals), ex....

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.... this Chapter, in hearing appeals and making orders under this section, the appellate Commissioner shall exercise the same powers and follow the same procedure as he exercises and follows in hearing appeals and making orders under provisions of the Central Excise Act, 1944. 5. Section 83 of the 1994 Act enacts that certain specified provisions of the 1944 Act as in force and from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise,. One of the provisions of the 1944 Act made applicable to appeals preferred under the provisions of the 1944 Act, is Section 35 F of the 1944 Act. 6. Section 35 F of the 1944 Act is a provision which deals with deposit, pending appeal inter -....