2013 (12) TMI 1126

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er proceedings pursuant to the adjudication order dated 29.08.2008, as confirmed by the order dated 07.03.2013, is the relief sought in this application. 2. For the period 16.10.1998 to 30.06.2003, the Petitioner admittedly provided the Security Agency Services, defined under Section 65 (94) of the Finance Act, 1994 (the Act). As it now appears, the case of the petitioner/appellant is that during....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....,000/-. On failure, the appeal was dismissed by the order dated 21.12.2009. Petitioner thereupon preferred an appeal to this Tribunal. By the order dated 17.06.2010, we directed the petitioner to deposit Rs 65,000/- within the stipulated time and restored the appeal for hearing on merits. Eventually by the order dated 07.03.2013, Commissioner (Appeals) confirmed the adjudication order and rejected....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellate Authority observed that during the period 16.10.1998 to 15.06.2005, the petitioner claimed to have also provided Manpower Recruitment and Supply Service and had tendered copies of bills Nos 1396 to 2000; and 1 to 176, for the period 01.10.1999 to 13.06.2003, which were appended to the show cause notice. The Appellate Authority recorded that according to the statement made on behalf of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nstitutes a fatal infirmity in the appellate process and renders the appellate order vitiated, for violation of principles of natural justice. Prima-facie , in view of the sustained failure of the petitioner to appear for hearing before the Primary Authority and before the Appellate Authority as well; the non filing of a written plea of defence to the show cause notice; or any clear assertion on t....