2018 (1) TMI 1270

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....uperintendent (AR) - For the Respondent ORDER This application is filed seeking to recall the final order passed by the Tribunal dated 29.11.2016. 2. On behalf of the appellant, the Ld. counsel, Shri P Kulasekaran submitted that on 29.11.2016 when the appeal was posted for hearing, the counsel could not be present in the Tribunal due to personal difficulties and had filed an intimation fo....

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....merits after serving notice on appellant, there is no sufficient grounds for recalling the final order passed by the Tribunal. 3. Heard both sides. 4. On perusal of the impugned final order as well as the documents produced alongwith it, I am able to see that the appellant had filed an intimation seeking adjournment dt. 22.11.2016. The appeal was taken up for hearing on 29.11.2016 and ex-par....

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....aring appeals of the year 2017. The Ld. Counsel for appellant has pointed out sub-section (3) of Section 73 of the Finance Act, wherein during the relevant period, if the service tax amount is paid as pointed out by the Department or on own volition of the assessee, no Show Cause Notice ought to have been issued. Thus since for the period involved 2010-11 and 2011-12 the appellant having paid the ....