TaxTMI 
TaxTMI 
2019 (1) TMI 176
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....eal assailing Final Order bearing No.20596/2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (hereinafter referred to as the 'Tribunal' for the sake of convenience) in E/714/2003-DB. 3. We have heard learned counsel for appellant and learned standing counsel for respondent-department and perused the material on record. 4. Appellant's counsel contended that the delay of 306 days in filing this appeal has occurred due to bonafide and unintentional reasons. Drawing our attention to the affidavit of the Manager Finance of the appellant company filed in support of the application seeking condonation of delay, he contended that the operations of the assessee-company factory are closed on ....
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....easons best known to them did not appear before the Tribunal. For that the Department cannot be subjected to repeated hearing before the Tribunal. That the Tribunal, on the basis of the material on record, has passed a just order, infact, the Tribunal has not passed any order regarding penalty. Therefore, the assessee may be directed to satisfy the demand and that there is no merit in this appeal. 7. By way of reply to the submission, appellant's counsel contended that had an opportunity of being heard been given to the appellant before the Tribunal, it would have contended that the Tribunal had no jurisdiction in the first instance to adjudicate upon the dispute between the parties herein let alone adjudicating on merits. Therefore, the ....
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....l argument was heard and the appeal was disposed off by the Tribunal. In the circumstances, the relief sought by the appellant in this appeal is on infraction of the principles of natural justice and an opportunity of being heard being sought. If that aspect of the case is borne in mind and having regard to the fact that principles of natural justice are meant to sub-serve justice in general, we feel that the delay of 306 days in filing the appeal would have to be condoned subject to the payment of cost of Rs. 25,000/- to Advocates' Association Library Fund, High Court of Karnataka Dharwad Bench, Dharwad. The same shall be remitted within a period of two weeks from the date of receipt of a copy of this order. The receipt issued for payment ....
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....ved by the order in Appeal No.100/2003 dated 29.04.2003. Both in the appeal filed by the department and in the cross objection filed by the assessee, there was no representation on behalf of the assessee. Consequently, the assessee has not been heard in the matter. In the absence of hearing the assessee, the impugned order has been passed. It is not forthcoming as to why the assessee did not appear before the Tribunal, it would not be necessary to go into the said reasons also. But what follows is the fact that the assessee was not heard by the Tribunal either in the appeal filed by the respondent-department or on the cross objections filed by the assessee. In the circumstances, without venturing to adjudicate this appeal on merits, the im....