2007 (6) TMI 166

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....r examining the records and hearing both sides, I find that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, I take up the appeal. 2. The original authority had, purportedly in adjudication of a show-cause notice dated 14.2.2005, passed an order confirming demand of service tax of Rs.1,08,332/- against the appellants for the peri....

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....on-receipt of show-cause notice or personal hearing information does not alter prima facie case found by the Department". When no deposit was found, the Commissioner (Appeals) passed the impugned order dismissing the assessees appeal for non-compliance with Section 35F of the Central Excise Act without examining the merits of the case. The present appeal is directed against the appellate Commis....