LANDMARK CONSTRUCTION Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) These Appeals of the Assessees challenge the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bench at Mumbai dated 24th October, 2013.

(2.) Mr. Raichandani learned Counsel appearing in support of these Appeals submits that the same raise three substantial questions of law and in the language formulated by the Assessees.

(3.) It is urged that the Tribunal could not have nonsuited these Assessees simply because they failed to comply with the condition imposed while granting interim stay. The grant of interim stay during the pendency of the Appeal on terms and conditions and the subsequent non compliance thereof should not visit the Assessees with a drastic order of dismissal of the Appeal without adjudication on merits. There is thus a duty in law to adjudicate on merits irrespective of such noncompliance.