2009 (1) TMI 177

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.... M.K.A.K. Mohiddin for the Respondent. ORDER 1. M/s. Vivek Enterprises seeks waiver of pre-deposit and stay of recovery of penalties imposed on them under different sections of the Finance Act, 1994 ('the Act') for their failure to follow statutory formalities including payment of service tax for taxable service held to be classifiable under 'Business Auxiliary Service' (BAS) rendered during....

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.... of the original authority. The impugned order has been passed for failure of the appellants to make pre-deposit ordered by the Commissioner (Appeals). He had directed the appellants to pay an amount of Rs. 10,058 for hearing their appeal. 2. Arguing the case of the appellants, the learned consultant submits that they had a good case on merits inasmuch as under Notification No. 14/04, dated 10-....

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....y and that the impugned order was passed without affording an opportunity to the appellants for presenting their case in person. The learned consultant reiterates the prayer in the appeal to vacate the impugned order and render justice. I have also heard the learned JDR who reiterates the findings in the impugned order. 3. Considering the facts of the case and the submissions by both sides, I d....