TaxTMI 
TaxTMI 
2021 (12) TMI 1269
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.... for the Department ORDER The adjudication in the present case began against the appellant based upon the third party information as was received from the Income Tax Department for the year 2012-2013 about the appellants earning the income of Rs. 20,30,218/- for providing taxable service but for not paying the service tax amounting to Rs. 2,50,935/-. The said amount was accordingly proposed to b....
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....ing the payment of certain amount to be called as pre-deposit before filing the appeal before Commissioner (Appeals). It is because of said negligence that the appeal was dismissed without affording an opportunity to the appellant by making good the deficiency. Learned Counsel has requested that the matter be adjudicated on merits. Learned Departmental Representative has expressed no objection in ....
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....alty imposed or both, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the Commissioner of Central Excise; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 35B, unless the appellant has deposited seven and a half per cent. of the duty demanded or penalty imposed or both, in pursuance of the decision or orde....
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....e Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004. 5. Perusal makes it apparent and clear that the requirement of this section is mandatory requirement and the failure thereof results in rejection of appeal 'in limine' . However keeping in view the acknowledgement of the appellant for pursuing this matter to be adjudicated on merits, it is being reaso....