https://www.taxtmi.com/caselaws?id=182665 Where non-appearance is satisfactorily explained and no rebuttal is shown, the appellate forum should not decide a stay or pre-deposit matter without hearing the assessee on merits. The High Court found the explanation for absence prima facie genuine and noted that the matter had earlier been adjourned for furnishing particulars. It held that the assessee was entitled to an effective opportunity to contest the miscellaneous application before the Tribunal, and set aside the order directing pre-deposit of the entire service tax demand. The matter was remanded to the Tribunal for fresh consideration after hearing the assessee. en-us Thu, 06 Feb 2014 00:00:00 +0530 Mon, 16 May 2016 21:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182665 Where non-appearance is satisfactorily explained and no rebuttal is shown, the appellate forum should not decide a stay or pre-deposit matter without hearing the assessee on merits. The High Court found the explanation for absence prima facie genuine and noted that the matter had earlier been adjourned for furnishing particulars. It held that the assessee was entitled to an effective opportunity to contest the miscellaneous application before the Tribunal, and set aside the order directing pre-deposit of the entire service tax demand. The matter was remanded to the Tribunal for fresh consideration after hearing the assessee. Case-Laws Service Tax Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182665