2015 (1) TMI 900

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....enalty component within four weeks from the date of the said order. The audit memo was issued upon the petitioner and from time to time the queries were raised thereupon. The petitioner replied the queries and also submitted documents in support thereof. Subsequently, a show cause notice was issued on 21st October, 2009 for the alleged violation of Sections 67 and 68 of the Finance Act read with Rules 6 and 7 of the Service Tax Rules, 1994. According to the petitioner, no date for personal hearing was intimated to the petitioner until 22nd February, 2011 wherein it was indicated that the same would be conducted on 8th March, 2011. Indisputably, on the said date the petitioner prayed for a time and the next date was fixed on 22nd March, 2011....

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.... or the second occasion. What is tried to be contended is that when a maximum period is provided in the statute for an adjournment, the adjournment should not be granted mechanically as it is not an automatic process. It admits no quarrel to the settled principles of law that the tribunal shall consider an application seeking waiver of the pre-condition deposit on the principle that there exists a prima facie case, which is embodied within the expression 'undue hardship' and the interest of the Revenue is to be guarded. My attention is drawn to the order of the Assessing Officer where it is recorded that an interim reply was filed by the petitioner and thereafter the determination is made which, obviously, leads to inference that the docume....