TMI Blog2018 (2) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... al authority is required to be considered on merits, without entering into merits of the case, remit back in the Tribunal to proceed in the matter on merit after condoning delay in view of the fact that appellant is local authority and face a hazardous procedure and being a service tax at the relevant time was a new subject and every officer was not acquainted with the law in view of special case, we condone the delay on application before Tribunal - appeal disposed off. - D.B. Central/Excise Appeal No. 23 / 2013 - - - Dated:- 11-10-2017 - MR. K. S. JHAVERI AND MR. VIJAY KUMAR VYAS, JJ. For The Appellant : Mr. S. N. Kumawat Mr. Naresh Gupta For The Respondent : Mr. Siddhrath Ranka Judgment 1. By way of this appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing was given on 25.07.2007. Sh Babu Lal Bohra, Revenue Officer, JNN appeared for personal Hearing and stated that they were in the process of obtaining Registration for Service Tax and as soon as the service Registration is taken, the Service Tax shall be deposited. He requested to grant one month s for depositing the Service Tax. Further dated were fixed for 27.08.2007 and 27.09.2007 and nor any one appeared on the dates so fixed. Three opportunities have already been provided to the Noticee. The case is taken up for decision on the basis of facts available on record. DISCUSSION FINDINGS:- I have carefully gone through the facts of case Show Cause Notice, written reply and submissions given during Personal H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 4. Counsel for the respondent has strongly opposed the appeal and has taken us to the order of the CCE(A) wherein defence reply and record of personal hearing was taken into consideration and it has been observed as under:- The appellant was afforded ample opportunities of personal hearing by this office but they did not avail as evident from the table given as under:- Date of personal hearing fixed for Reasons given by the appellant for not attending the personal hearing 09.04.08 Letter of personal hearing returned by the postal authority with the remark that refused to take on the ground of in complete address 24.04.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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