2010 (1) TMI 677 - AT - Service Tax

It is seen that since July 2008 matter is being listed for hearing without any progress in the matter solely on account of non-service of notice upon the respondent - It is most unfortunate that inspite of the fact that the appeal relates to the year 2006 the Department has utterly failed to render necessary assistance to the Tribunal to dispose of the matter expeditiously by taking proper steps to provide correct address of the respondent - This is actually a fit cause to be brought to the notice of the Chairman of the Board for necessary action against the DR for failure to take appropriate steps to ensure proper service upon the respondent - The notice shall be returnable on 25-2-2010 at 2.30 p.m

Summary

Issues: Lack of progress in the matter due to non-service of notice upon the respondent. Failure of the Department to provide correct address of the respondent for proper service of notice.

Issue 1: Lack of progress in the matter due to non-service of notice upon the respondent.
The judgment highlights the issue of the matter being continuously listed for hearing since July 2008 without any progress solely because of non-service of notice upon the respondent. Despite repeated attempts by the Tribunal to serve notices, they have been returned with the postal remark stating that the company has been closed for a long time, making it impossible to serve the notice. The Department's failure to assist in providing the correct address of the respondent has led to significant delays in the proceedings. The judgment emphasizes the importance of expeditious disposal of matters and criticizes the Department for not taking necessary steps to facilitate the process.

Issue 2: Failure of the Department to provide correct address of the respondent for proper service of notice.
The judgment deems the Department's failure to provide the correct address of the respondent as a serious matter warranting action against the concerned officer. It suggests bringing the issue to the notice of the Chairman of the Board for necessary action against the Departmental Representative (DR) for not ensuring proper service upon the respondent. However, considering the representation made by the DR, the Tribunal grants an opportunity to the Department to rectify the situation within fifteen days by furnishing the correct address of the respondent. The judgment sets a deadline for the Department to provide the correct address, failing which appropriate action may be taken. The Tribunal emphasizes the importance of ensuring proper service of notice to all parties involved in the proceedings to uphold the principles of natural justice.

In conclusion, the judgment addresses the lack of progress in the case due to non-service of notice upon the respondent and the failure of the Department to provide the correct address for proper service. It highlights the importance of expeditious disposal of matters and stresses the need for all parties, including the Department, to cooperate in facilitating the legal process. The Tribunal grants an opportunity to the Department to rectify the situation by providing the correct address within a specified timeframe, failing which further action may be taken to ensure the proper service of notice and timely resolution of the case.