2017 (7) TMI 26

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.... Shri C.A. Jojo, Advocate For the Appellant Smt Kavita, Superintendent (AR) For the Respondent ORDER Per: S. S. Garg In this case the Registry has raised the objection that the appellants have filed the appeals without making a pre-deposit under Section 35F of the Central Excise Act, 1944. The learned counsel for the appellant submitted that the impugned order passed by the Commissi....

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....al of the appellant for non-compliance of the provisions of Section 35F of the Central Excise Act 1944. 3. Heard both the parties and perused the records. 4. It is a fact that the appellants have filed these appeals without mandatory pre-deposit as required under Section 35F of the Central Excise Act 1944 as made applicable to Service Tax vide Section 83 of the Finance Act 1994. As per the a....

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.... 4.1. Further the Commissioner (Appeals) has also considered the statutory provisions as provided in Section 35F and Section 83 of the Finance Act 1994 and has also relied upon some decisions of the Tribunal and the High Court. Here it is pertinent to reproduce para 10 of the Commissioner's impugned order wherein it has been provided as under: "It was held by CESTAT Bangalore {ST/2075....