2010 (9) TMI 933 - AT - Service Tax

Summary

Issues:
1. Application for modification of order reducing penalty but confirming service tax demand.
2. Extension of stay granted earlier without disposing the appeal.
3. Absence of appellant during hearings.
4. Tribunal's discretion to extend stay and dispose of appeal.
5. Dismissal of the review application due to absence of the litigant.

Analysis:
The judgment pertains to an application for modification of an order reducing penalty but confirming a service tax demand. The appellant sought an extension of the stay granted earlier without disposing of the appeal. However, the appellant was absent during the hearings, including on the date when the order was passed. The Tribunal noted the absence of the appellant and emphasized that it is not required to merely extend the stay order but to dispose of the appeal promptly. Despite the appellant's absence, the Tribunal reviewed the order passed on merit, providing relief partly. The Tribunal highlighted that a litigant who fails to pursue their remedy forfeits the right to seek rectification through a review application, as it is not within the Tribunal's power to grant. Consequently, the Tribunal dismissed the application for modification, affirming the original order.

In summary, the Tribunal's decision was based on the appellant's lack of diligence in pursuing the case and the Tribunal's obligation to expedite justice. The judgment underscores the importance of active participation by litigants in legal proceedings and the Tribunal's discretion in handling stay orders and appeals. The dismissal of the review application serves as a reminder that parties must actively engage in their legal matters to preserve their rights and seek appropriate remedies.