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Issues involved: Remand of appeal for fair opportunity of hearing due to non-compliance with stay order.
Summary: The Appellate Tribunal CESTAT, NEW DELHI, in the case, remitted the matter back to the learned Commissioner (Appeals) for granting a fair opportunity of hearing to the appellant. The Tribunal noted that during the process of adjudication, the tax element, interest, and penalty of 25% of tax demanded were deposited, which was not considered by the first appellate authority. The Tribunal's order dated 17.12.2008 recorded this fact, while the appeal was dismissed for non-compliance with the stay order by the Commissioner (Appeals) in an order dated 29.8.2008. The Tribunal emphasized that since the aspect of payment was undisputed, and the appeal was not disposed of on merit by the first appellate authority, the appellant should be given a fair opportunity of hearing. The Tribunal directed the appellant to apply for a date of hearing within 4 weeks of receiving the order. It was stressed that the matter, being nearly 5 years old, should not be kept pending at the first appellate stage upon remand, and the appeal should be disposed of expeditiously after the completion of the hearing. In conclusion, the Tribunal's decision focused on ensuring a fair hearing for the appellant by the learned Commissioner (Appeals) and expeditious disposal of the appeal based on the undisputed aspect of payment recorded by the Tribunal.
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