https://www.taxtmi.com/caselaws?id=2367 The Tribunal granted the application for waiver of pre-deposit of service tax and proceeded with the appeal, finding the delay in filing satisfactorily explained. It held that the lower appellate authority should have condoned the delay and heard the assessee on merits. The Tribunal set aside the ex-parte order by the Deputy Commissioner of Central Excise and the dismissal of the appeal by the Commissioner (Appeals), emphasizing the need for proper reasoning and providing a reasonable opportunity of hearing to the assessee. The case underscores the importance of due process and fairness in tax-related matters. en-us Wed, 25 Jul 2007 00:00:00 +0530 Fri, 02 Jan 2009 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2367 The Tribunal granted the application for waiver of pre-deposit of service tax and proceeded with the appeal, finding the delay in filing satisfactorily explained. It held that the lower appellate authority should have condoned the delay and heard the assessee on merits. The Tribunal set aside the ex-parte order by the Deputy Commissioner of Central Excise and the dismissal of the appeal by the Commissioner (Appeals), emphasizing the need for proper reasoning and providing a reasonable opportunity of hearing to the assessee. The case underscores the importance of due process and fairness in tax-related matters. Case-Laws Service Tax Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2367