2018 (6) TMI 990

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....ER Per : S. S GARG Appellant has moved a miscellaneous application for condoning the delay of 10 days in filing the supplementary appeal. It is mentioned in the application that the main appeal against the impugned order was filed on time. In view of the main appeal being filed on time, I condone the delay of 10 days in filing the supplementary appeal. 2. These two appeals have been filed by th....

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....gs, GI decking sheets, bolt-nut washers, HT bolts etc., and using the same for providing installation and erection services. The records of the appellant covering the period from December 2013 to June 2015 were audited by the department and it was observed that the appellant were also engaged in trading of goods which is an exempted service. They were availing CENVAT credit on common input service....

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....y rejected the contention of the appellant and confirmed the demands of Rs. 7,89,036/- and Rs. 3,38,280/- along with interest and penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) who rejected the appeal for non-compliance under Section 35F of the Central Excise Act, 1944. 4. Today, the case was listed for hearing but none appeared on behalf of the appellant....

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....mand as pre-deposit. 7. On the other hand, the learned AR fairly conceded that the appellant has made the pre-deposit of 7.5% before filing the appeal before the Commissioner (A). He has also admitted that the appellant has paid 2.5% of the demand before filing the present appeals before this Tribunal. 8. After considering the material on record and after hearing learned AR, I am of the consider....