2017 (7) TMI 552

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..... urt aggrieved by Ext.P5 order passed by the respondent confirming a demand of service tax and penalty on the petitioner. In the writ petition, it is the case of the petitioner that while the order was passed ex parte, after noting that despite the grant of several opportunities to the petitioner, the petitioner was not represented at the hearing before the Commissioner, the petitioner had, as a ma .....

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..... earing for the petitioner as also the learned Standing counsel appearing for the respondent. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that by Ext.P4 letter of adjournment, the petitioner had indicated that he would not be in a position to be represented in the personal hearing on 22.02.2017, and an opportunity was sought for .....

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..... orders as directed, after complying with the aforesaid procedural aspects, I direct the petitioner to appear before the respondent at his office at 11 am on 12.07.2017. The respondent shall pass orders after considering the objections of the petitioner to the show case notice, and after complying with the requirement of affording the petitioner an opportunity of cross examination of those persons, .....

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