2008 (9) TMI 268

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.... Jitu Motwani, Advocate, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - These three stay applications are filed by the applicants for waiver of pre-deposit of amount of service tax confirmed and penalty imposed by the adjudicating authority and appeal against the order of the adjudicating authority having been dismissed by the learne....

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....e other hand submits that the provisions of Rule 3 of Central Excise Rules have been correctly applied by the Commissioner (Appeals). He submits that the appeals have been dismissed as not maintainable correctly. 5. We find that at this stage, the appeals themselves can be disposed off on a short point. Hence, after allowing the waiver of pre-deposit of amounts involved, we take up the appeals ....