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TMI Blog2016 (4) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of Commissioner (Appeals) was filed by the revenue before the Tribunal on 15.1.2009 but due to pendency before the Tribunal, it came up for hearing on 23.7.2014. No fresh notice of the date of hearing was received by the appellant. Thus, there was non appearance on the part of the appellant. The Tribunal after hearing the representative of the department allowed the appeal ex parte. Therefore, sufficient opportunity to represent its case was not afforded to the appellant before passing the impugned orders. Thus, there was violation of the principles of natural justice. - Appeal disposed of by remanding the matter back - STA No. 34 of 2015 (O&M) and C.M. No. 25190 CII of 2015 - - - Dated:- 24-2-2016 - MR. AJAY KUMAR MITTAL AND MRS. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereby the Customs, Excise and Service Tax Appellate Tribunal (in short, the Tribunal ) allowed the appeal of the respondent ex parte and dismissed the application seeking recalling of the ex parte order. 4. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellantassessee is engaged in providing various services including site formation and clearance services. The assessee got itself registered with the department w.e.f 7.2.2006 for providing services of site formation. During the course of audit, the respondent observed that the appellant had provided services of protection, pipe laying using trenching/trenchless, reinstatement of trench, OFC cable blowing including othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the appellant, service tax was payable on the amount actually received. It was further submitted that the appellant had not carried out the work of horizontal drilling for the passage of cables or drain pipes. Thus, the case of the appellant was covered by clarification dated 27.7.2005 issued by the Board. The appeal of the appellant came up for hearing before the Commissioner (Appeals) on 3.9.2008. Learned counsel for the appellant appeared and made submissions. The Commissioner (Appeals) vide order dated 3.9.2008, Annexure A.3, allowed the appeal holding that service tax was not payable on services rendered prior to 16.6.2005 relying upon the Board's circular dated 27.7.2005 and after examining the contracts as well as certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal vide order dated 7.9.2015, Annexure A.7 dismissed the application on the ground that notice was dispatched on the address furnished in the memo of appeal which was a correct address. Hence the instant appeal by the appellant-assessee. 5. We have heard learned counsel for the parties. 6. Admittedly, the appeal against the order dated 30.9.2008 passed by the Commissioner (Appeals) was filed by the revenue before the Tribunal on 15.1.2009. Due to pendency before the Tribunal, it came up for hearing on 23.7.2014. No fresh notice of the date of hearing was received by the appellant. Thus, there was non appearance on the part of the appellant. The Tribunal after hearing the representative of the department allowed the appeal ex parte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ality, grammatical pedantry or logical prevarication. It supplies the omissions of a formulated law. As Lord Buckmaster said, no form or procedure should ever be permitted to exclude the presentation of a litigants' defence. 10. The adherence to principles of natural justice as recognized by all civilized States is of supreme importance when a quasijudicial body embarks on determining disputes between the parties, or any administrative action involving civil consequences is in issue. These principles are well settled. The first and foremost principle is what is commonly known as audi alteram partem rule. It says that no one should be condemned unheard. Notice is the first limb of this principle. It must be precise and unambiguous. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rights of the individual against the arbitrary procedure that may be adopted by a judicial, quasi-judicial and administrative authority while making an order affecting those rights. These rules are intended to prevent such authority from doing injustice. 8. After giving our thoughtful consideration to the facts and circumstances of the case, in our opinion, the interest of justice would be met if the case is remanded back to the Tribunal to decide the same afresh after affording an opportunity to the appellant to put forward its claim. Accordingly, the impugned orders dated 23.7.2014 and 7.9.2015, Annexures A.5 and A.7 respectively are quashed and the matter is remanded to the Tribunal to decide it afresh after affording an opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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