PHOENIX FURNISHERS Vs. COMMISSIONER, CUSTOMS & CENTRAL EXCISE

JUDGEMENT

(1.) Challenging imposition of duty and tax liability, the appeal was filed by the appellant before the Customs, Central Excise & Service Tax Appellate Tribunal, New Delhi. Alongwith the appeal an application for stay was also filed. The matter was taken up for consideration by the learned Tribunal on 21.4.2015 and vide order Annexure A-4 the interim order bearing No.110/2015 was passed. The revenue was granted time to submit their objection and it was directed that the concerned authority shall not initiate coercive steps towards recovery of tax till disposal of the stay application.

(2.) The case was thereafter adjourned for 4.8.2015 for considering the stay application. On 4.8.2015, neither the appellant nor their counsel appeared and therefore, the impugned order has been passed, whereby stay application has been rejected and the appellant granted time to deposit the tax in accordance to the statutory requirement, pending disposal of the appeal and submit compliance report by today i.e. 1st October, 2015.

(3.) Inter alia contending that on 4.8.2015 appellant and counsel could not appear as the appellant's counsel was suffering from Proleps of Inter Vertebral Disc of lumber region and therefore an application for adjournment Annexure A-5 dated 3.8.2015 was sent by Speed Post, so also by Fax to the Tribunal, the receipt of the Speed Post and verification with regard to sending of Fax has been filed at page no.39 & 40 of the paper book. Accordingly making a prayer that reasonable justification for their non- representation on 4.8.2015 is available and seeking a direction to the Tribunal to decide the matter i.e. the stay application on merit after hearing all the concerned, this appeal has been filed.