ALFA LAVAL SEPARATION Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE three stay applications are filed by the applicants for waiver of pre -deposit of amount of service tax confirmed and penalty imposed by the adjudicating authority and appeal against the order of the adjudicating authority having been dismissed by the learned Commissioner (Appeals).

(2.) SINCE all the three applications are raising an identical issue, they are being disposed of by a common order.

(3.) LEARNED SDR on the other hand submits that the provisions of Rule 3 of Central Excise Rules have been correctly applied by the Commissioner (Appeals). He submits that the appeals have been dismissed as not maintainable correctly.