(1.) THE appellant has filed this appeal along with a stay application for stay of demands on the ground that the Commissioner (Appeals) has dismissed their appeal for non -compliance of the condition mentioned in the stay order passed by the adjudicating authority.
(2.) AFTER hearing both sides for some time, we find that the issue involved is being in a narrow compass, the appeal itself could be decided at this stage. After allowing the application for waiver of pre -deposit of amounts involved, we take up the appeal for disposal.
(3.) BOTH the lower authorities have confirmed. On appeal the Commissioner (Appeals) directed the appellant to pay the service tax demand along with interest for final hearing of the appeal as condition precedent to comply of provisions of Section 35F of Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The appellant has failed to pay pre -deposit the said amount. Therefore, he dismissed the appeal on the ground of non -compliance. Therefore, the appellant is before us.