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2015 (2) TMI 93 - AT - Service TaxExtension of time to file reply to the show cause notice. - Adjudicating Authority without accepting or rejecting their requests for such extensions, passed the order - Held that:- If an assessee has been causing appearance before the Adjudicating Authority on each and every date of hearing so fixed by him, and is making a request for extension of time, the Adjudicating Authority is under a legal obligation to respond to the said request either by extending the period or by rejecting the request. If the Adjudicating Authority was of the view that the appellants are intentionally delaying the proceedings, he could have rejected the request and made the same known to the assessee at the time of hearing on 24-10-2013. Non-communication of the decision, on the said requests, keeps an assessee in dark, who may entertain a view that such request stands granted by the Adjudicating Authority and he would file the reply within the extended period. - Matter remanded back - Decided in favour of assessee.
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