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2020 (2) TMI 221

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..... pondent : Mr. V. Sundareswaran ORDER Heard the learned counsel for the petitioner and the respondent. 2.The petitioner has challenged the impugned order dated 29.12.2009. By the impugned order, the 1st respondent has confirmed a sum of Rs. 23,05,874/- (Rupees Twenty Three Lakhs Five Thousand Eight Hundred and Seventy Four Only) as Service tax and the Education cess and Secondary higher educati .....

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..... have also perused the impugned order passed by the 1st respondent. Though, the petitioner was issued to show cause notice dated 10.09.2008, the petitioner failed to file any reply to the said show cause notice. 6.It is further noticed that the show cause notice was issued on 10.09.2008 whereas the petitioner's wife passed away on 01.03.2007 which was much prior to the issue of the said show c .....

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..... the 2nd respondent Appellate Commissioner as the petitioner has been negligent in neither participating in the adjudicatory mechanism provided under the Act nor in not filing a statutory appeal in time. Even according to the petitioner, the impugned order was received on 4.01.2010. No steps were taken by the petitioner to file a statutory appeal or approach this Court within a time. Therefore, I .....

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