2021 (9) TMI 541

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....he Appellant Shri S.K. Hattangadi, Assistant Commissioner, Authorised Representative for the Respondent ORDER This appeal has been filed by the appellant against Order-in-Original No. NSK-EXCUS-001-COM-003-15-16 dated 21.10.2015 passed by Commissioner of Central Excise & Customs, Nashik. By the impugned order, the Commissioner has held as follows: "ORDER (i) The declaration da....

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....the Finance Act, 1994 on the amount of service tax determined above at Sr. No. (i) above, is payable by assessee. (iv) Penalty of Rs. 58,565/- (Rupees Fifty Eight Thousand Five Hundred & Sixty Five Only) is imposed on assessee in terms of first proviso to Section 78 of the Finance Act, 1994 for reasons recorded hereinabove. However, the penalty shall be reduced to the extent of 25% of the....

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....20 and on no occasion the appellant was either present himself of through his counsel. 3.2 Section 129 B (1A) of the Customs Act, 1962 reads as follows: "129 B Orders of Appellate Tribunal (1A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reason....

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....r hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal." 3.4 From the above provisions it is quite evident that CESTAT can grant adjournment to either side in appeal for a maximum number of three times. 3.5 In this case whenever the matter has been posted for hearing, the appellant has chosen to abstain from hearing. He has not even cared to file any r....