2020 (3) TMI 314

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.... - for the appellant. Dr. Radhe Tallo, Authorized Representative (DR) - for the Respondent. ORDER JUSTICE DILIP GUPTA This appeal seeks to assail the order dated 4 November 2015 passed by the Commissioner (Appeals), rejecting the appeal filed by the appellant against the order dated 27 July 2014 passed by the Additional Commissioner by which the demand of service tax was confirmed with interes....

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....l as pre-deposit can be considered as a pre-deposit before the Commissioner (Appeals). 4. The learned Authorized Representative for the Department has, however, supported the impugned order and has stated that it was obligatory on the part of the appellant to have first pressed the waiver application instead of arguing the appeal on merit. Thus, the Commissioner (Appeals) was justified in dismis....