2023 (6) TMI 65

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....d passed an Order making it clear that the Appellant or the Advocate appointed by him should appear before the Bench and if they fail to appear, the issue will be decided on merits and the case was further posted on 24.04.2023. Even on that day no one had appeared and order was passed to ensure that the communication of the hearing is sent to the Appellant much in advance so that they are present during the next hearing(29.05.2023). Inspite of this Order, none is present today on behalf of the appellant. Taking into consideration these facts, prima facie it appears that the Appellant is not interested in pursuing his Appeal which was filed in 2009. However, in the interest of justice, we have perused the appeal papers with the help of Learn....

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.... Section 78 of the Finance Act, 1994. 2. Being aggrieved by the impugned Order-in-Original, the Appellant is before the Tribunal. In the grounds of Appeal, the Appellants have contested the confirmed demand by them on merits as well as on account of limitation. Alternatively, they have also pleaded that since they have made the entire payment of Service Tax even before the issue of Show Cause Notice the penalties imposed should be set aside as per Section 80 of the Finance Act, 1994. They have also made a pleading that the Service Tax as demanded has been paid by them, though they have not charged nor collected the Service Tax amount from their clients Reliance and L & T. Therefore they have prayed that cum-tax benefit should have been gra....