2007 (7) 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

....e on the application for waiver of pre-deposit of service tax of Rs. 35,660/- together with interest arid penalty of Rs. 1,000/- imposed in terms of Section 77 of Chapter V of the Finance Act, 1994, we find that it is possible to decide the appeal itself at this stage and hence proceed to do so after granting the prayer for stay. 2. In this case the Deputy Commissioner of Central Excise passed di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the notice was sent by registered post to their and Pune addresses. There is nothing on record to rebut the stand of the appellants of non-receipt of the show cause notice and the relied upon documents. In these circumstances we are of the view that the lower appellate authority should have condoned the delay and heard the assessees on merits and should not have dismissed the appeal only on the ....