2023 (9) TMI 1067

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....d oxygen and supplying these goods to various customers by transporting them by trucks fitted with specially built vacuum insulated transport tanks and are delivering the said goods to their customers as per their requirement. On verification of agreement between the appellant and their customers, it was observed that wherever the customers needed regular supply of liquid gases without any interruption, the appellant had provided fixed storage tanks and vacuum insulated storage tanks at the customers end and the appellant have been charging Fixed Facility Charges (FFC) at different rates on monthly basis from the customers for whom they have provided storage tanks. Appellant received fixed charges from their customers for providing such sto....

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.... cannot sustain and are liable to be set aside. 5. Shri Harendra Singh Pal, learned AR stated that the impugned order has rejected the appeal not on merits but on the grounds that the appellant had not made the pre-deposit as required under section 35F of the Central Excise Act, 1944 as made applicable to Service Tax. He further reiterated the findings in the impugned order. 6. We have heard both sides and perused the appeal and connected records. We find that the appellant in the 'Statement of Facts' to their appeal has stated inter alia as under: "3. An Interim Order No.11/2014(P)(ST) dated 23.01.2014 was passed by the Learned Commissioner directing the Appellant to pre-deposit an amount of Rs.6,72,000/- under Section 35F o....

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....only on merits without updating us on the factual position in relation to the impugned order. We find that the appellant had filed an application for waiver of pre-deposit ordered by the Commissioner (Appeals). This Tribunal vide Miscellaneous Order No. 42008/2014 dated 24.11.2014 directed the appellant to make a pre-deposit of Rs.1,30,000/- only. Upon deposit of the said amount, predeposit of the balance amount of tax along with interest and penalty was to be waived and stay of recovery thereof to be operative till the disposal of the appeal. A further miscellaneous application was filed by the appellant against the said order dated 24.11.2014. The same was disposed of vide Misc. Order No. 41173 & 41174/2015 dated 8.9.2015 by the Tribunal ....