2013 (11) TMI 803 - AT - Service Tax

Stay application - Held that - there is a deemed service of notice of hearing in all these applications. Stay applications are taken up today, however there is no representation on behalf of the applicants/ appellants nor any application for adjournment. In the circumstances, stay applications are dismissed as not pressed - Stay denied.

Summary

Issues:
1. Application for waiver of pre-deposit and stay of proceedings.
2. Deemed service of notice.
3. Dismissal of stay applications.
4. Adjournment of an application pending confirmation of notice service.

Analysis:
1. The judgment pertains to stay applications filed in appeals seeking waiver of pre-deposit and stay of further proceedings following an order confirming adjudication orders by the Deputy Commissioner. The Commissioner (Appeals) upheld the service tax, interest recovery, and penalties imposed in the adjudication orders. The appellants filed appeals along with applications for waiver and stay, which were taken up for hearing. Despite deemed service of notice, there was no representation from the appellants or any request for an adjournment. Consequently, the stay applications were dismissed, allowing the Revenue to proceed with recovering the adjudicated liabilities.

2. The notices of hearing for the applications were sent to the appellants' addresses as provided in the memoranda of appeals. However, these notices were returned marked as 'Left.' The Tribunal considered this as deemed service of notice, indicating that the appellants were informed about the proceedings. The lack of representation or request for adjournment further supported the dismissal of the stay applications due to non-pressing by the appellants.

3. In a separate stay application, there was no clear indication of service of notice on the applicant. As a result, the Tribunal decided to adjourn this application for two weeks to await confirmation regarding the service of notice. The application was scheduled for further consideration on a specified date to ensure procedural fairness and adherence to the principles of natural justice.

4. The judgment, delivered by Mr. G. Raghuram, highlights the procedural aspects of stay applications and the importance of compliance with notice requirements. It emphasizes the need for appellants to actively participate in proceedings and adhere to procedural formalities to safeguard their interests effectively. The Tribunal's decision to dismiss non-pressed stay applications underscores the significance of timely and proper representation in legal matters to avoid adverse outcomes.