2015 (3) TMI 1225

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....Das, C.A.   for the Appellant Shri A.Roy, Supdt.(A.R.) for the Respondent Per Dr. D.M. Misra. 1. This is an application seeking waiver of pre-deposit of Service Tax/CENVAT Credit of Rs. 34.36 Lakhs and equal amount of penalty imposed under section 78 and other provisions of the Finance Act, 1994. 2. At the outset the ld.A.R. for the Revenue submits that the ld.Comissioner(App....

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....to be dismissed in view of the judgement of the Hon'ble Supreme Court in the case of Singh Enterprises vs. Commr. Of Central Excise, Jamshedpur - 2008 (221) ELT 163(SC). 3. We find that in the present case, the appeal was filed by the appellant beyond the statutory period of three months and the condonable period of three months prescribed under section 85 of the Finance Act, 1994. Hence, in vi....