2007 (11) TMI 595 - SCH - Service Tax

Principles of Natural justice - Held that - Considering the fact that the appeal before the CESTAT was decided ex parte, we set aside the impugned order and remit the matter to CESTAT to hear the matter afresh - appeal disposed off.

Summary

The Supreme Court granted leave and set aside an ex parte decision by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), remitting the matter for a fresh hearing. Parties directed to appear before CESTAT on 18th January 2008; failure to appear may result in a decision in accordance with the law. No opinion expressed on the case merits. Appeal disposed of.