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TMI Blog2016 (4) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... in the application that the assessee-appellant had not received the notice of hearing and thus, there was non appearance on its part. After receipt of copy of final order passed by the Tribunal, the appellant filed application seeking recalling of the order dated 23.7.2014, Annexure A.5 allowing the revenue's appeal. The said application was listed before the Tribunal on 7.9.2015. The appellant through its counsel appeared. The Tribunal dismissed the application. Thus, there was a delay of 302 days in filing the appeal against the order dated 23.7.2014. 2. Notice of the application was given to the respondent. For the reasons stated in the application and after hearing learned counsel for the parties, the delay of 302 days in filing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the appellant to show cause as to why a sum of Rs. 34,85,329/- should not be demanded and recovered invoking the extended period of limitation. The appellant filed reply to the show cause notice inter alia pleading that it had carried out substantial part of work prior to levy of service tax and thus, there was no question of levy of tax on services rendered prior to date of levy of tax. The adjudicating authority did not accept the submissions of the appellant and confirmed the demand of service tax amounting to Rs. 34,85,329/- alongwith interest and imposed penalty under sections 76 and 78 of the Act vide order dated 5.3.2008, Annexure A.2. Aggrieved by the order, the appellant filed appeal before the Commissioner (Appeals). The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act. The appeal was filed in the year 2009. Due to huge pendency before the Tribunal, the appeal came up for hearing before the Tribunal on 23.7.2014. The appellant or its counsel due to non receipt of notice of hearing could not appear. No fresh notice was issued to the appellant. The Tribunal after hearing the representative of the department allowed the appeal vide order dated 23.7.2014, Annexure A.5. It was held that the activity of the appellant was covered under clause (iii) of Section 65(97a) of the Act and the appellant was liable to pay tax. On receipt of copy of the order passed by the Tribunal, the appellant filed an application seeking recalling of the order dated 23.7.2014 and restoration of the appeal. The appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y AIR 2005 SC 2090 while dealing with the doctrine of principles of natural justice had noticed as under:- "8. Natural justice is another name for commonsense justice. Rules of natural justice are not codified canons. But they are principles ingrained into the conscience of man. Natural justice is the administration of justice in a commonsense liberal way. Justice is based substantially on natural ideals and human values. The administration of justice is to be freed from the narrow and restricted considerations which are usually associated with a formulated law involving linguistic technicalities and grammatical niceties. It is the substance of justice which has to determine its form. 9. The expressions "natural justice'' and "l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of natural justice. It is after all an approved rule of fair play. The concept has gained significance and shades with time. When the historic document was made at Runnymede in 1215, the first statutory recognition of this principle found its way into the "Magna Carta''. The classic exposition of Sir Edward Coke of natural justice requires to "Rs. vocate interrogate and adjudicate''. In the celebrated case of Cooper v. Wandsworth Board of Works, (1963) 143 ER 414, the principle was thus stated: "Even God did not pass a sentence upon Adam, before he was called upon to make his defence. "Adam'' says God, "where art thou has thou not eaten of the tree whereof I commanded thee that though should not eat''. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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