2003 (10) TMI 2

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.... that the appeal itself should be finally disposed of at this stage. Accordingly, I allow the present application and proceed to deal with the appeal. 2. It appears that the original authority had demanded from the appellants an amount of Rs. 9,584/- as service tax with interest thereon @ 24% p.a. and also that the authority had imposed a penalty of Rs. 200/- per day for the period of default a....

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.... waiver of pre-deposit of penalty on the ground of financial hardships. All these facts were taken note of by the appellate authority which, however, chose to dismiss the assessee's appeal for non-compliance with Section 35F of the Central Excise Act, 1944 as per order dated 29-5-2003. Hence the present appeal. 3. Having carefully considered the above facts and circumstances, I am unable to sus....