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Issues involved:
The issues involved in the judgment include rejection of a misc. application for revocation of an original order by the Tribunal, direction to approach the Committee of Disputes (CoD) constituted under the Supreme Court's order, dismissal of a misc. application for recalling the original order, and the right to be heard on merits in an appeal before the Tribunal. Rejection of Misc. Application: The Tribunal rejected a misc. application filed by the petitioner for revocation of the original order, directing the petitioner to first approach the Committee constituted by the Apex Court for settlement of disputes, as per the judgment of the Supreme Court in a specific case. Adjudicating Authority's Order: The adjudicating authority confirmed the demand of Service Tax and Education Cess under Section 73(1) of the Finance Act, 1994, imposed penalties under Sections 76 and 78 of the Act, and ordered payment of interest on the unpaid amounts. Appeals and Tribunal Orders: An appeal was filed before the Commissioner (Appeals) against the adjudicating authority's order, which was dismissed, leading to a further appeal before the Tribunal. The Tribunal directed the petitioner to raise grievances before the Committee of disputes as per the Supreme Court's directions, allowing for revival of the appeal upon obtaining clearance. Dismissal of Misc. Application: A later misc. application for recalling the Tribunal's original order was dismissed on the grounds that the petitioner failed to approach the CoD as directed, despite the Committee's constitution being set aside by the Apex Court in a subsequent judgment. Arguments and Decision: The petitioner argued that the matter should be remitted back for a hearing on merits, considering the changed scenario after the Apex Court's observation on the CoD's constitution. The respondents opposed, stating the petitioner had sufficient time for compliance. The Court held that the petitioner should be afforded the opportunity to be heard on merits in the appeal. Court's Decision: The Court allowed the writ petition, quashing the Tribunal's orders, restoring the appeal, and remitting the matter for a hearing on merits. The parties were directed to appear before the Tribunal for further proceedings.
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