PREMIER MOTOR GARAGE Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD both sides.

(2.) The applicant filed this application for waiver of pre -deposit of amount of Service Tax and penalties. The appeal filed by the appellant was dismissed by Commissioner (Appeals) for non -compliance to the provisions of Section 35F of Central Excise Act. The Commissioner (Appeals) directed the applicant to deposit an amount of Rs. 3,50,000/ - out of the total demand of approximately Rs. 14 lakhs. The applicant had only deposited an amount of Rs. 1,50,000/ -. After hearing both sides, we find that it is not a case of total waiver of Service Tax. The applicants are directed to deposit the amount as directed by Commissioner (Appeals) for hearing of the appeal. On deposit of the above -mentioned amount, the pre -deposit of remaining amount of Service Tax and penalty is waived. As the Commissioner (Appeals) has not decided the appeal on merit, therefore, the impugned order is set aside and matter is remanded to the Commissioner (Appeals) to decide afresh after affording an opportunity of hearing to the appellant subject to deposit of Rs. Two lakhs.

(3.) APPEAL is disposed of by way of remand.