CRAFT WORLD Vs. JOINT COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) This appeal under Sec. 83 of the Finance Act, 1994 r/w Sec. 35G of the Central Excise Act, 1944 (the Act) challenges the orders 8/3/2013 and 27/1/2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal).

(2.) The appellant urges the following substantial questions of law for our consideration :-

(3.) The impugned order dtd. 8/3/2013 of the Tribunal dismissed the petitioner's appeal filed under Sec. 35B of the Act as none appeared in support of the appeal. This after sending three notices of the hearing and the Registry also directing the appellants to file a condonation of delay application along with the prescribed fees. The appeal was dismissed by the impugned order dtd. 8/3/2013 in terms of Rule 11 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 (Rules).