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2018 (11) TMI 1393 - HC - Service TaxAppeal was dismissed for non-compliance of the conditional order - demise of the proprietor of the firm - whether demand be confirmed on the legal representatives of the proprietor? - ex-parte order - principles of natural justice. Held that:- It appears that the legal heir, who is presently the assessee in this appeal, viz., his spouse, did not have knowledge of the proceedings and consequently, the demise of the Proprietor of the appellant was not placed before the Tribunal. Further, the record shows that none appeared for the appellant when the Tribunal passed the interim order on 21.09.2016. Equally, when the appeal was dismissed for non-compliance of the conditional order, vide the impugned order, there was no appearance on behalf of the appellant - the peculiar facts and circumstances of the case warrant an order, which would grant some relief to the appellant. The matter is remanded to the Tribunal to decide the matter on merits and in accordance with law, without insisting upon pre-deposit - appeal allowed by way of remand.
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