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2021 (11) TMI 785

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..... and till recently) and Ministry of Finance are respondent in matter. Both arms of Central Government litigating the matter for what reason and Counsels appointed by both the sides seeking adjournments after adjournments do not benefit the cause of litigants. Fairly such protracted and continued litigation between the arms of the government do not benefit the cause of public exchequer and shakes the faith of the public in the entire system. Taking note of the Rule 20 of CESTAT Procedure Rule, 1982, we dismiss this appeal for non prosecution - Appeal dismissed. - Service Tax Miscellaneous Application (EH) No. 85458 of 2019 And Service Tax Appeal No. 86128 of 2015 - A/87168/2021 - Dated:- 16-11-2021 - HON BLE MR. SANJIV SRIVASTAVA, MEMB .....

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..... 013 was issued to the appellant demanding service tax short paid by them under the category of Business Support Services (as defined by Section 65 (105) (zzzq) read with Section 65 (104c) of the Chapter V of the Finance Act, 1994), rendered by the appellant to M/s Air India Charters Limited, for the period from October, 2007 to March 2012. 2.2 Show cause notice was adjudicated by the Commissioner by the impugned order referred in para 1 above. 2.3 Aggrieved by the impugned order, appellants preferred this appeal. 3.1 The matter was listed before us on 16.11.2021 when Shri Ajay Telisara, Chartered Accountant, appeared for the appellant and Shri S K Mathur, Special Counsel, appeared for the revenue. 3.2 Instead of placing the argu .....

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..... missing the appeal. IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL Nos. 9142-9144 OF 2010 RAM SIROMANI TRIPATHI ORS. ..APPELLANT(S) VERSUS STATE OF U.P. ORS. ....RESPONDENT(S) WITH CIVIL APPEAL NO. 6156 OF 2012 ORDER Mr. R.K. Ojha, learned counsel appears on behalf of the counsel for the appellants and submits that the learned counsel for the appellants is not present in the Court today. It is stated that he is out of station. This is no ground to seek adjournment. We therefore reject the request for adjournment. We have asked the learned counsel to argue the matter. He submits that he does not know anything about the c .....

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..... rusted with the administration of the justice. Any effort which weakens the system and shake the faith of the common man in the justice dispensation has to be discouraged. Therefore the courts shall not grant the adjournments in routine manner and mechanically and shall not be a party to cause for delay in dispensing the justice. The courts have to be diligence and take timely action in order to usher in efficient justice dispensation system and maintain faith in rule of law. We are also aware that whenever the trial courts refused to grant unnecessary adjournments many a times they are accused of being strict and they may face displeasure of the Bar. However, the judicial officers shall not worry about that if his conscience is clear and t .....

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..... rs were passed granting time for cross examination as a last chance and that too at one point of time even a cost was also imposed and even thereafter also when lastly the High Court passed an order with extending the time it was specifically mentioned that no further time shall be extended and/or granted still the petitioner defendant never availed of the liberty and the grace shown. In fact it can be said that the petitioner defendant misused the liberty and the grace shown by the court. It is reported that as such now even the main suit has been disposed of. In view of the circumstances, the present SLPs deserve to be dismissed and are accordingly dismissed. 4.5 About ₹ 227 crore of Service Tax with interest and equivalent .....

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..... 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 decide it on merits : Provided that where an appeal has been dismissed for default and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal. 5.1 In view of the above decisions of the Hon ble Apex Court and also taking note of the Rule 20 of CESTAT Procedure Rule, 1982, we dismiss this appeal for non prosecution. 5.2 The Miscellaneous Application seeking early hearing filed by the revenu .....

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