SRINIDHI INDUSTRIES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) AFTER hearing both sides on the application for waiver of pre -deposit of service tax and penalties, I proceed to hear and decide the appeals themselves at this stage as the issue lies within a narrow compass.

(2.) AGAINST the confirmation of service tax amounts of Rs. 94,831/ -, Rs. 82,309/ -, Rs. 94,831/ - and Rs. 43,371/ - respectively together with interest and penalty of equal amount under Section 76 and 78 of the Finance Act holding that the assessees were not entitled to abatement, as the condition for withholding abatement was not fulfilled, the assessees preferred appeals along with the applications for waiver of pre -deposit before the Commissioner (Appeals). The Commissioner (Appeals) proceeded to dispose of the appeals by dismissing the same for non -payment without passing separate orders on the waiver applications either by granting waiver or by directing pre -deposit of any amount. In these circumstances, I have no alternative but to set aside the impugned orders and remit the case for fresh decision, first on the applications for grant of waiver and thereafter on the appeals, to the lower appellate authority. He shall pass fresh orders after extending a reasonable opportunity to the assessees of being heard in the matter. The appeals are thus allowed by way of remand. The stay petitions also get disposed of accordingly.