Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 498 - CESTAT NEW DELHIRecall of the order - order passed without hearing the appellant - hearing notice not served - failure to attend hearing - repeated default in complying with earlier notices also as notices did not reach the appellant address - Held that: - The principles of natural justice require that a person should be given an opportunity of being heard. When the person is not found at the address given in the appeal papers, not once, not twice, but repeatedly, it cannot cry foul and claim violation of principles of natural justice. The appellant cannot create a situation where it becomes impossible to contact him on the given address in spite of repeated attempts and then turn up to claim violation of principles of natural justice. One cannot kill both of one’s parents and then claim to be an orphan. Thus the appellant’s contention that it was not given an opportunity of being heard is totally untenable. We find that CESTAT vide order dated 4.12.2015 had clearly stated that the appeal stood dismissed in terms of the default clause in the order dated 21.9.2015 - no justifiable reason to interfere with the order of CESTAT - application rejected - appeal dismissed.
|