2009 (1) TMI 70

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....the Respondent. [Order per : P. Karthikeyan, Member (Technical)] - The appellants M/s. N.K. Fasteners undertook job work of assembling needle threader and 2 other items using the inputs supplied by its principal M/s. Needle Industries (I) Ltd. during the period 10.9.2004 to 28.2.2006. The appellants had not paid the service tax due of Rs.37,637/-. On their liability being pointed out by the autho....

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....e impugned order for the failure of the appellants to deposit an amount of Rs.37,637/- ordered as pre-condition to consider the appeal. The appellant's case is that they have a good case on merits and that their claim of prima facie case was not considered by the Commissioner (Appeals). Moreover their application for modification of the order u/s 35F of the Central Excise Act to hear the appeal wi....