Appeals

CESTAT, CHENNAI BENCH

Capital Colour Lab.

v.

Commissioner of Central Excise (ST), Coimbatore

P.G., JUDICIAL MEMBER

AND P. KARTHIKEYAN, TECHNICAL MEMBER

FINAL ORDER NO. 289/2007

STAY ORDER NO. 335/2007

IN APPEAL NO. S/PD/1 AND 2/2007

March 26, 2007

Section 86 of the Finance Act, 1994 - Appellate Tribunal - Appeals to - Period from 1-7-2003 to 9-9-2004 - Service tax demand was confirmed on assessee along with penalties under section 76 and 77 - Against that order assessee preferred an appeal before Commissioner (Appeals) along with stay application seeking waiver of pre-deposit requirement - Commissioner (Appeals) directed assessee to pre deposit part of demand - Assessee applied for modification of said pre-deposit direction which was dismissed, resulting dismissal of appeal for want of pre-deposit - However, Tribunal in a similar case of other parties, vide its Final Order No. 186-189 dated 1-3-2007 remanded matter for disposal of appeals by lower appellate authority without insisting on pre-deposit - Whether following above decision, instant appeal was to be allowed by way of remand, directing Commissioner (Appeals) to dispose of assessee appeal on merits without insisting on pre-deposit - Held, yes [Para 3]