FOCUSSED CORPORATE SERVICES Vs. CCE (ST)

JUDGEMENT

(1.) THIS application is for waiver of predeposit and stay of recovery in respect of an amount of service tax of Rs. 33,56,289/ - demanded from the appellants as also in respect of a penalty of Rs. 60 lakhs imposed on them. Against the decision of the original authority confirming the above demand of tax and imposing the above penalty, the appellants preferred appeal to the Commissioner (Appeals) and also filed therein an application for waiver of predeposit and stay of recovery. By order dated 4.7.2006, the appellate authority directed the appellants to predeposit an amount of Rs. 10 lakhs under Section 35F of the Central Excise Act on or before 25.7.2006. The party, thereupon, filed an application for reconsideration of the said order, which was not considered by the appellate authority in the absence of any provision of law enabling it to consider such an application. Eventually, in the absence of evidence of predeposit, learned Commissioner (Appeals) dismissed the assessee's appeal for non -compliance with Section 35F of the Act. Hence the present appeal and application before us.

(2.) THERE is no representation for the appellants despite notice, nor any request of theirs for adjournment.

(3.) AFTER examining the records and hearing learned SDR, we are of the view that the appeal itself can be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we proceed to deal with the appeal.