PROTECTION & SECURITY SERVICES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Shri Shah for the petitioners and Shri Ravani for respondent nos. 1 & 3. Though served, no one appeared for the respondent no. 2-Registrar of CESTAT. Since similar grievances are voiced in both the petitions, we may record the facts as stated in Special Civil Application No. 15348 of 2011.

(2.) Petitioner is a partnership firm. Against the petitioner, the adjudicating authority had passed an order dated 10th December 2007 confirming the demand of service tax of Rs. 15,16,053/-. He also demanded interest on such amount. Separate penalties were also imposed.

(3.) The petitioner carried the order-in-appeal. The Commissioner (Appeals), however, dismissed the appeal by an order dated 17th March 2009. The petitioner thereupon approached the CESTAT. Pending the appeal, the petitioner prayed for stay and waiver of pre-deposit condition. Such application was dismissed by an order dated 31st May 2010 observing that on matter being called out, no body appeared for the petitioner nor any adjournment request was made, despite notice of hearing having been sent to the appellant well in advance. Tribunal noted that on previous two occasions also, the appellant had remained absent.