2014 (2) TMI 1255

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....r the Appellant. Shri V. Sundareswaran, Standing Counsel for the Central Excise Department, for the Respondent. JUDGMENT [Judgment per : T.S. Sivagnanam, J.]. - This appeal is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal (The Tribunal), in Miscellaneous Order No. 42929 of 2013 in ST/8/170/12 in ST/234/12 1063/10, dated 31-12-2013. 2. ....

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....tion for stay of the Order-in-Original dated 31-1-2012, for waiver of pre-deposit and interest. When the application for waiver of pre-deposit and stay came up for hearing before the Tribunal on 31-12-2013, none appeared for the assessee and in the absence of any application for adjournment, the Tribunal proceeded to hear the Authorised Representative of the Department and having noted that the ca....

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.... directing the appellant to pre-deposit the entire amount of service tax? 3.      Whether in the facts and circumstances of the case, the CESTAT is right in not considering the fact that the main contractor has paid service tax on the flats sold to third parties? 4.      Whether in the facts and circumstances of the case the CESTA....

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.... the impression there was no sitting of the Tribunal and the assessee's case has not been posted for hearing. It is the further contention of the learned counsel for the assessee that the valid defence raised in the appeal was not considered by the Tribunal and therefore, pleads that the assessee might be given an opportunity to place all the materials and contention before the Tribunal. It is con....