2007 (4) TMI 192

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.... JAYARAMAN, TECHNICAL MEMBER ORDER [Dr. S. L. Peeran, Judicial Member.] -1. The stay application and appeal are taken up together for disposal as the issue lies in short compass. The Commissioner (Appeals) has dismissed the appeal of the appellant under section 35F of the Central Excise Act for non-deposit of the service tax amount. The grievance of the appellant is that the Commissioner (Ap....

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....on of demands. 3. The learned JDR pointed out to section 83 of the Finance Act wherein it has been clearly laid down that wherever there is no specific provision in relation to service tax, then the provisions of Central Excise Act would apply to service tax also. Few sections have been mentioned therein and section 35F of the Central Excise Act is also noted therein. The learned JDR concedes t....

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.... for waiver of pre-deposit. The appellants' inadvertent mistake could have been pointed out to the appellants by the office of the Commissioner (Appeals) by issue of a defect memo. In any case as there is no interim order passed in the matter, we are of the considered opinion that an opportunity be granted to the appellants to file an application for waiver of pre-deposit for reasons to be made ex....