BUDHIN KUMAR GOGOI Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard Mr. P.J. Saikia, learned counsel, appearing for the writ petitioner, and Mr. R. Dubey, learned counsel, appearing for the respondents. None has appeared on behalf of respondent No. 6. The petitioner No. 2 has been assessed by the Assessing Officer making the petitioner liable to pay service tax in respect of the execution of some works contract, which the petitioner was allotted by the Oil & Natural Gas Commission Ltd. (in short, 'ONGC'). The assessment of the petitioner by the respondent authorities was confirmed by the demand notice, dated 13-2-2012, issued by the respondent No. 3, namely, Additional Commissioner of Central Excise and Service Tax, Dibrugarh.

(2.) Aggrieved by its assessment, the petitioner preferred an appeal, along with an application for stay of the demand notice, dated 13-2-2013, before the Commissioner of Central Excise and Service Tax, who is the appellate authority.

(3.) It has been submitted, now, at the Bar, that the appeal, so preferred by the petitioner herein, has already been heard, on 1-2-2013, and is presently pending for order. Surprisingly, no order, either granting or refusing to grant stay of the assessment order has been made by the Commissioner of Central Excise and Service Tax, who is the appellate authority.