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2015 (10) TMI 976 - AT - Service TaxWaiver of pre deposit - Held that:- adjudicating authority in para 6 as recorded that the appellant had appeared for personal hearing before him on 28.05.2012 and sought an adjournment as also two months time for filing reply. Despite such a specific request from the appellant made before him, the adjudicating authority passed an order without waiting for the reply from the appellant. We notice that the adjudicating authority has passed an order on 28.10.2013. In our view, he could have waited for the reply or reminded appellant to file reply. He has recorded that the noticee has been given three opportunities of personal hearing; on this point also we find that appellant seems to have appeared before the lower authority on 28.05.2012 while the opportunities which were granted to them seem to be on 24.05.2012, 08.08.2012 and 23.08.2012. In our view, the impugned order has not considered the request of the appellant in its proper perspective and has been passed without considering an effective reply. However, we also find that the appellant has been non-co-operative with the adjudicating authority, in as much despite giving an undertaking that they will file reply within two months they have not done so. - Partial stay granted.
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