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2016 (9) TMI 789 - HC - Service TaxPre-deposit - Seeking grant of one more opportunity to present the case - proceedings have been completed ex-parte - Held that:- as the appeal filed by appellant to the Tribunal is time barred, the petitioner cannot at this point of time approach to the Tribunal for re-considering the amount payable by the petitioner, for being entitled to for a fresh opportunity. The petitioner should abide by the condition to be imposed by this Court. Therefore, the petitioner is directed to pay 15% of the Service Tax demanded, viz., 15% of ₹ 45,70,803/-, within a period of three weeks from the date of receipt of a copy of this order and if the petitioner remits the same, he will be entitled to treat the impugned proceedings as a show cause notice and submit their objections within a period of two weeks thereafter and on receipt of the objections, the 1st respondent shall afford an opportunity of personal hearing to the petitioner or his authorised representative and re-do the assessment in accordance with law. - Petition disposed of
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