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2015 (3) TMI 436 - HC - Service TaxTribunal had passed the exparte order directing pre-deposit - Construction of residential complex - services rendered by the appellant to the Tamil Nadu Slum Clearance Board - Held that:- The finding that there was abuse of process of law on account of the counsel seeking adjournment, that too for the first time after being engaged, appears to this Court to be too harsh. It is evident from proviso to Section 35-C of the Central Excise Act, that even in respect of appeals, the Tribunal is entitled to grant adjournment not exceeding three times, to a particular party. The finding of the Tribunal relating to abuse of process of law, warrants leniency and the matter deserves to be relooked into for which course the learned senior counsel for the appellant is fully agreeable and more so, accepts that a specific date be fixed for hearing. Therefore, accepting the plea of the appellant, this Court, while setting aside the order passed by the Tribunal, remands the matter back to the Tribunal for reconsideration of the application filed for waiver of pre-deposit to be heard on 18.3.2015, which date, it is stated, that the appeal has been posted for reporting compliance of the order of the Tribunal. It is made clear that the appellant/assessee will not seek further adjournment and the discretion as to adjourning the matter is left to the Tribunal on the date of hearing, if the matter so requires.
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