HERO EXPORTS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE applicants filed application for waiver of pre -deposit of amount of service tax of Rs. 23,28,000/ - and penalty. Demand was confirmed for the period 9 -7 -2004 to 31 -3 -2006 on the ground that the applicants received service of foreign commission agent. Only contention of the appellants is that they are liable to pay service tax in respect of such services w.e.f. 18 -4 -2006 i.e. on introduction of Section 66 A of the Finance Act.

(3.) FURTHER , we find that the Commissioner (Appeals) dismissed the appeal for non -compliance of the provisions of Section 35F of the Central Excise Act. The Commissioner (Appeals) has not decided the appeal on merit. Therefore, matter is remanded to the Commissioner (Appeals) to decide the appeal on merit on showing the pre -deposit of above mentioned amount by the appellants and after affording opportunity of hearing to the appellants.