2013 (7) TMI 149 - AT - Service Tax

Modification of stay order the main contention of the appellant was that they had not received the notice hence they could not present at the hearing Held that - The appellant has never been present whenever the case was listed for hearing - the appellant seems to be misusing the opportunities of hearings and simply delaying the matter cost on the appellant had been ordered - on payment of cost, the appellant s application for modification would be considered a later date were mentioned for the hearing.

Summary

Issues:
Miscellaneous application for modification of stay order due to non-receipt of hearing notice and non-appearance at multiple scheduled hearings.

Analysis:
The appellant filed a Miscellaneous application seeking modification of a stay order, citing non-receipt of hearing notices as the reason for their absence during scheduled hearings. The Tribunal noted that the appellant had failed to appear on four separate occasions despite being directed to comply with the stay order. The appellant claimed a change in address, which was the third such claim, indicating a pattern of delaying tactics. Consequently, the Tribunal imposed a cost of Rs.5000 on the appellant for misusing hearing opportunities and delaying proceedings. The appellant was instructed to pay the cost to the Commissioner of Central Excise within fifteen days. Only upon payment of the imposed cost would the application for modification be considered. The Registry was directed to schedule the application for a hearing on a specific date in the future, allowing for due process to be followed.

This judgment underscores the importance of parties' timely compliance with court directives and the consequences of repeated non-appearance or delay tactics in legal proceedings. The Tribunal's decision to levy a cost on the appellant serves as a deterrent against abusing the legal process and emphasizes the need for parties to act in good faith and with due diligence during judicial proceedings. The imposition of costs aims to ensure accountability and adherence to procedural requirements, maintaining the integrity and efficiency of the legal system. By setting a deadline for the cost payment and specifying the next hearing date, the Tribunal establishes a clear framework for addressing the appellant's conduct and moving the case forward in a fair and orderly manner.