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TMI Blog2013 (5) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... application and appeal it does not merit consideration in view of conduct of the appellant noticed aforesaid. In view of the above finding, there is no alternative but to reject M.A. (COD) while giving due consideration to the interest of justice. - 1603/2010-CU[DB] - - - Dated:- 20-2-2013 - Shri D.N. Panda and Shri Manmohan Singh, JJ. For the Respondent: Shri V.P. Batra, A.R. JUDGEMEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Hon ble High Court, although notices have been issued fixing the matter several times, the appellant has not availed opportunity of hearing before Tribunal. Therefore, the matter has been taken up on its merit today for consideration with the assistance of learned D.R. 3. M.A. (COD) discloses that the appellant received the impugned order on 1.9.2009 and filed the appeal in Tribunal on 23.8.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e did not choose legal consultation alternatively when the difficulty of Counsel Shri Arun Das was in his knowledge. Although we appreciate from the affidavit of the advocate that he could not file appeal before Tribunal but we are unable to appreciate why the appellant facing service tax demand of Rs. 15,26,631/- followed by penalty of Rs. 15,53,087/- under Section 78 of Finance Act, 1994 as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. Because of stay application and appeal it does not merit consideration in view of conduct of the appellant noticed aforesaid. 6. In view of the above finding, there is no alternative but to reject M.A. (COD) while giving due consideration to the interest of justice. We order accordingly. So also stay application and appeal are rejected. (Dictated pronounced in the Open Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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