2025 (9) TMI 1087

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....order passed by the Tribunal raises the following substantial questions of law :- "5. In the facts and circumstances stated above, the appellants submit that the following substantial questions of law arise for consideration and determination of this Honorable Court : (a) Whether, in the facts and circumstances of the present case, the Appellate Tribunal was correct and justified in passing an ex-parte order ? (b) Whether, in the facts and circumstances of the present case, the Appellate Tribunal was correct and justified in passing an ex-parte order despite noting the appearance of the appellant and filing of written submissions in the opening line of the order ? (c) Whether, in the facts and circumstanc....

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.... "(d)- Whether, in the facts and circumstances of the present case, the Appellate Tribunal was correct and justified in passing a nonspeaking order without consideration the submissions on merits in gross violation of principles of natural justice, equity, fair play and good conscience ?" 3. With the consent of the parties, we Admit the above the Appeal on the above substantial question of law and hear the above Appeal finally. 4. The impugned order passed by the Tribunal is a short order which is reproduced here under :- "The appellant in the earlier hearing had submitted a written submission. The learned AR has submitted that the applicant had no paid Service Tax on construction of club house but availed CENVAT Credit of th....