Appeal — Tribunal — Adjournment — Medical certificate not necessary while seeking adjournment on medical ground.

The petitioner, a sub-contractor, was served with a show-cause notice u/s.73 of the Finance Act, 1994, stating that the petitioner had evaded payment of service tax during the relevant period. The stand of the petitioner was that service tax stood paid by the main contractor on the total amount inclusive of the service part, which was allotted to the petitioner by the main contractor. The adjudicating authority, raised demand of certain amount towards tax, interest u/s.75 and penalties u/s.76 and 78. In appeal by the petitioner before the Tribunal, a request for adjournment on medical ground was sought by the petitioner but the same was rejected, as the medical certificate had not been attached. The said order of the Tribunal was challenged in writ before the High Court.

The Court held that while seeking adjournment on medical ground that medical certificate was not expected to be produced. It was the statement made by the counsel, which was expected to be accepted unless the circumstances were brought to the notice of the Court or the Tribunal to decline the request for adjournment sought on medical ground. As no reason could be found to decline the request for adjournment by the counsel for the petitioner, the Tribunal was not justified in not accepting the request for adjournment for the reason that the medical certificate was not attached.