2009 (3) TMI 274

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....he Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This Appeal has been filed against the Review Adjudication Order No. 8/2007 dated 24-1-2007 passed by the Commissioner of Service Tax, Bangalore. 2. We heard both the sides in the matter. 3. When the matter came up for hearing, the learned Advocate who appeared for the appella....

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....sonal hearing on 18-1-2007. In other words, the assessee did not attend any of the personal hearings fixed, though three chances had been granted to them, in accordance with the Principles of Natural Justice. The assessee resorted to dilatory tactics to jeopardize the interests of Revenue. Had there been any genuine problem, an adjournment could have been sought from the adjudicating authority wel....

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....assed ex-parte, we do not wish to comment on the various contentions made by the party. We are of the considered opinion that the matter should go back to the Revisionary authority for de novo decision. Needless to say that the Revisionary authority would hear the appellants and pass an order in accordance with law within a period of four months from the date of receipt of this order. Further the ....