2008 (11) TMI 160

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.... the Appellant. Shri Sumit Kumar, DR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Learned Counsel Shri Hemant Bajaj, Advocate appearing for both the appellants submits that a common order dated 20-7-2007 was passed. Learned Commissioner (Appeals) on the date of hearing on 20-7-2007 did not admit the appeal for failure to make pre-deposit. Therefore, the matter should go back t....

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....cing interest of Revenue. 4. The learned Counsel has submitted that his case now being presently covered by the Tribunal's judgment in M/s. Garg Photo Film in Service tax Appeal Nos. 86/2006, 333/07, 487/06 & 147/07, the appellant deserves consideration by the lower appellate authority in respect of pre-deposit also which is unwarranted. Therefore, without expressing any opinion, we send the ma....