2024 (1) TMI 83

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.... Shri Jatin Harjai and Shri Mohit Kumar Soni , Advocates For the Respondent : Shri Rajeev Kapoor , Authorised Representative ORDER JUSTICE DILIP GUPTA : M/s Rajasthan Cricket Association the appellant seeks to assail the order dated 24.04.2015 passed by the Commissioner of Central Excise, Jaipur confirming the demand of service tax with interest and penalty. 2. Shri Jatin Harjai, learned cou....

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.... that he proceeded to decide the matter as no one appeared after 29.01.2015 nor any reply was filed. 4. Learned counsel for the appellant has referred to paragraphs 23, 24, 25, 26 and 27 of the Memo of Appeal to explain why a reply to the show cause notice could not be filed and why no one appeared for hearing before the Commissioner. The said paragraphs are reproduced below: "23. The managemen....

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....ppellant. (Reference para 5 of the judgment of Hon'ble Rajasthan High Court in SB CWP No. 10833/2014). 25. Further, in separate Writ Petition No. 3184/2015 Hon'ble Rajasthan High Court, vide its order dated 12.03.2015 ordered to lock and seal the office premises of the Rajasthan Cricket Association (Refer Annexure-E). 26. The appellant is body registered under the Rajasthan Sports (Registratio....

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.... the appellant by the Commissioner but for reasons best known to the appellant he did not avail these opportunities. 6. The submissions advanced by the learned counsel for the appellant and the learned authorized representative appearing for the department have been considered. 7. It is not in dispute that the appellant did not reply to the show cause notice nor any person appeared on behalf of ....