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2016 (5) TMI 612 - AT - Service TaxRecall of final order - Final order passed without hearing their side - Held that - the final order though passed after examining the merits of the case, has been passed without representative from the appellants side. Considering the submission made by the appellant and also the principle laid down by Hon ble Supreme Court in the case of J.K. Synthetics Ltd. Vs. CCE 1996 (8) TMI 110 - SUPREME COURT OF INDIA , it is found fit and justifiable to recall the final order and to restore the appeal to its original number for due disposal afresh. - Decided in favour of appellant
Issues: Recall of final order due to non-representation of appellant during the hearing.
Analysis: The case involves a miscellaneous application seeking the recalling of a final order dated 20/08/2015, which rejected the appeal by the applicant. The appellant's Authorized Representative argued that the final order was passed without hearing their side as they had sent a written request seeking an adjournment of the hearing due to the Counsel being out of station. The request was not placed before the Bench, and the appellant submitted a copy of the request along with the postal receipt. The Authorized Representative contended that they have a strong case on merits and should be given a chance to present their side before a decision is made. They cited the principles laid down by the Hon'ble Supreme Court in J.K. Synthetics Ltd. Vs. CCE (1996) in support of their request for recalling the earlier order. Upon hearing both sides and examining the appeal records, the Tribunal noted that the final order was passed without representation from the appellant's side, despite examining the merits of the case. Considering the appellant's submission and the principles set by the Hon'ble Supreme Court, the Tribunal found it appropriate to recall the final order dated 20/08/2015 and restore the appeal to its original number for a fresh disposal. The Registry was directed to list the appeal for 6th June 2016. Consequently, the miscellaneous application was allowed on the terms mentioned in the order. In conclusion, the Tribunal acknowledged the appellant's plea regarding non-representation during the hearing and decided to recall the final order based on the principles of natural justice and fairness. The case was scheduled for a fresh disposal to ensure that the appellant's side is duly heard before a decision is made.
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