2014 (2) TMI 1255

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..... waran, Standing Counsel for the Central Excise Department, for the Respondent. JUDGMENT [Judgment per : T.S. Sivagnanam, J.]. - This appeal is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal (The Tribunal), in Miscellaneous Order No. 42929 of 2013 in ST/8/170/12 in ST/234/12 1063/10, dated 31-12-2013. 2. The assessee filed an appeal before the Tr .....

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..... ed 31-1-2012, for waiver of pre-deposit and interest. When the application for waiver of pre-deposit and stay came up for hearing before the Tribunal on 31-12-2013, none appeared for the assessee and in the absence of any application for adjournment, the Tribunal proceeded to hear the Authorised Representative of the Department and having noted that the case was adjourned earlier on several occasi .....

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..... of service tax? 3.      Whether in the facts and circumstances of the case, the CESTAT is right in not considering the fact that the main contractor has paid service tax on the flats sold to third parties? 4.      Whether in the facts and circumstances of the case the CESTAT is right in not considering the fact that the demand cannot be sustain .....

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..... se has not been posted for hearing. It is the further contention of the learned counsel for the assessee that the valid defence raised in the appeal was not considered by the Tribunal and therefore, pleads that the assessee might be given an opportunity to place all the materials and contention before the Tribunal. It is contended that the appellant was diligent in prosecuting the appeal and would .....

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..... of any rebuttal for the same. Therefore, in order to given an opportunity to the assessee and in the interest of justice, we deem it appropriate that the Tribunal should hear the assessee on merits on the miscellaneous application. 7. Accordingly, this civil miscellaneous appeal is allowed and the impugned order is set aside. The matter is remitted back to the Tribunal for considering of the .....

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