2016 (3) TMI 1108 - HC - Service Tax

Grant of one opportunity of being heard - Waiver of demand Date of hearing fixed by the Tribunal preceding the day of hearing, communication by the appellant that he was not well Tribunal passed the order on the fixed date in absence of appellant Held that - the appellant filed the letter for his non-appearance. Therefore, one opportunity to be granted to the appellant and Tribunal to fix the date for hearing appeal disposed off decided in favor of appellant.

Summary

The High Court of Madras allowed the civil miscellaneous appeal, set aside the Tribunal's order, and directed the Tribunal to hear the miscellaneous application for stay and waiver, giving the appellant another opportunity. No costs were awarded.