TMI Blog2021 (9) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... peal for a maximum number of three times. In this case whenever the matter has been posted for hearing, the appellant has chosen to abstain from hearing. He has not even cared to file any request seeking adjournment at any time. The conduct of the appellant clearly shows that he is not interested in pursuing this appeal. The appeal is dismissed for non-prosecution in terms of Rule 20 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... couragement Rules, 2013, for an amount of ₹ 34,440/- for the period from 01.10.2007 to 31.12.2012 is substantially false. (ii) The Service Tax demand of ₹ 1,17,130/- (₹ 1,13,719/- Service Tax + ₹ 2,274 Edu. Cess + ₹ 1,137/- S H Edu. Cess) (Rupees One Lakh Seventeen Thousand one Hundred thirty Only), is confirmed in terms of Section 73(2) of the Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith reduced penalty equal to 25% of Service Tax confirmed are paid within 30 days from the date of communication of the order. (v) Penalty of ₹ 20,000/- is imposed under Section 77(2) of the Finance Act, 1994 on the assessee for not filing periodical ST-3 Returns. 2.1 Appellant has filed this appeal challenging this order on various grounds stated in the appeal memo. 3.1 When t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3 Rule 20 of the CESTAT Procedure Rules, 1982 read as follows : RULE 20. Action on appeal for appellant s default . - Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may, in its discretion, either dismiss the appeal for default or hear and de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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