BALASAI TRAVELS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) VIDE the impugned order, the Commissioner (Appeals) dismissed the appeal filed by the appellant M/s. Balasai Travels for their failure to comply with Section 35F of the CE Act.

(2.) THE original authority had confirmed a service tax of Rs. 5,93,032 found due from the appellant under the category 'rent -a -cab operator scheme'. He had also imposed penalties under different sections of the Finance Act, 1994. The Commissioner (Appeals) had directed the appellants to pre -deposit an amount of Rs. 2,00,000 for hearing the appeal.

(3.) WE have also heard learned SDR who submits that in the first round, the Commissioner (Appeals) had considered the stay application and the appeal together and had not recorded any finding as regards the appellants' financial hardship. At this juncture the learned Counsel submits that in their appeal before the Commissioner (Appeals), they had explained their financial difficulty and this had been taken into consideration.