2007 (4) TMI 696

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....roviso to Section 35F of the CE Act for non -compliance of Interim Order. No. 154/99 dated 14/18.01.1999 directing the appellant to pre -deposit the amounts. The reason for raising demands on the appellants was delayed payment of Service Tax. The appellants' contention was that Tax was collected in time and remitted to their accounts. The delay was caused as the Revenue had not given the Accou....

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....he Central Board of Excise and Customs. (2) THE learned Counsel refers to this order and prays for remand of the matter to the original authority by allowing the appeal and giving a direction to the authority to apply the ratio of this judgment. (3) THE learned JDR reiterates the departmental view. On a careful consideration, we notice that the issue involved in the appeal has been decided by t....