TMI Blog2008 (6) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... uest for adjournment of the hearing for two weeks as the counsel was unwell - It is not a case of the Revenue that many opportunities were granted to the applicant to attend the personal hearing - impugned order passed ex parte is set aside - appeal is disposed of by way of remand - ST/302/2008 - ST/256/2008-(PB) - Dated:- 23-6-2008 - S/Shri S.S. Kang, Vice President and Rakesh Kumar Member (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.08 and should the adjournment became necessary, on 14.2.08 or 20.2.08. On 20.2.08 the applicant made a request for adjournment on the ground of illness of the counsel, but the request for adjournments were not accepted and the matter was decided ex parte. Therefore, the impugned order is passed in violation to the principles of natural justice. 3. On merit, the contention of the applicant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from 16.5.08, therefore, the demand is not sustainable. 4. The contention of the Revenue is that the applicants are engaged in the manufacture of ready mix concrete and availed the service of transportation of concrete from M/s HEL. M/s HEL is the owner of the vehicles and as per the agreement M/s HEL undertakes all the activities regarding transportation and delivery of the goods as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order is passed ex parte and the request for adjournment which is on the ground of illness was declined, the impugned order is set aside after waiving the pre-deposit of amount of Service Tax and penalties and matter is remanded to the adjudicating authority to decide afresh after affording an opportunity of hearing to the appellant. The appeal is disposed of by way of remand. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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