ABS INC. Vs. COMMISSIONER OF SERVICE TAX, AHMEDABAD

JUDGEMENT

(1.) WHEN the stay petition was called, the ld. Advocate for the appellants submits that the appeal has been rejected on the ground that the appellant had neither filed application for waiver of pre -deposit of adjudged dues nor paid the dues as required under Section 35F of Central Excise Act, 1944 read with Section 83 of Finance Act, 1994. He fairly admits that not filing a stay petition was an omission on their part and was an inadvertent mistake. He requests that the matter may be remanded to Commissioner (Appeals) to enable them to file fresh stay petition. He also cited the following decisions of this Tribunal wherein under similar circumstances the cases were remanded to Commissioner (Appeals) stating that appellants are at liberty to file stay petition before Commissioner(Appeals).

(2.) IN view of the above, I set aside the impugned order and remand the matter to Commissioner (Appeals). The appellants are at liberty to file stay petition before Commissioner (Appeals). Stay petition also gets disposed of. (Pronounced in Court)