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2010 (6) TMI 117

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..... appellant, he shall pass fresh order. Failure of the appellant to cause appearance on the date fixed shall entitle the adjudicating authority to pass appropriate order ex parte on the basis of the merit. The appeal is allowed by way of remand. - ST/9/03 - - - Dated:- 8-6-2010 - For approval and signature: Hon'ble Mr D.N.Panda, Member (Judicial) And Hon'ble Mr. S.K.Gaule, Member (Technical) .....

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..... onclusion of the matter. 4. On hearing the Revenue and also perusal of the record, we find that the show-cause notice dated 18.9.07 was issued directing the appellant to produce various documents for examination by the Revenue about the nature of the activity carried out by the appellant so as to ascertain whether any service tax was collected by the appellant. The ld.adjudicating authority did .....

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..... the materials on record and testing the same under the touchstone of law. If an application comes forward, the authority shall fix a date for hearing of the appellant and after taking into consideration the materials that would be adduced by the appellant, he shall pass fresh order. Failure of the appellant to cause appearance on the date fixed shall entitle the adjudicating authority to pass appr .....

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