2007 (4) TMI 153

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....-3-2000 by which the appeal has been dismissed under proviso to Section 35F of the C.E. Act for non-compliance of Interim Order No. 154/99 dated 14/18-1-1999 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 Service Tax was collected in time and remitted to their accounts. The....

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....t be raised for delay in transfer of accounts from Principal Chief Controller of Accounts to the Central Board of Excise & 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. 4....