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2024 (1) TMI 83
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.... TECHNICAL ) For the Appellant : 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 p....
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....d after 29.01.2015. The Commissioner has noted 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 parag....
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....ts Council, Government of Rajasthan to manage the affairs of appellant. (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). ....
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....d the impugned order and has submitted that adequate opportunity had been provided to 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 t....