2012 and what we find is that the order-in-original is dated 20th November, 2012. It means, it was passed immediately on the alleged failure of the assessee to remain present on the three dates in November, 2012. If the assessee was served with the copy of the show cause notice and which is dated 4th November, 2011, then, any hearings prior to the issuance of the show cause notice are of no significance. There, possibly, the assessee may have engaged a Chartered Accountant to give any clarification to the department. However, the issue pertains to a show cause notice issued on 4th November, 2011. The period covered is 1st October, 2008 to 30th September, 2011. Thus, this was a demand of service tax. Once the show cause notice was issued, the assessee filed a reply on 30th May, 2012, then, the assessee pointed out that there were certain professional commitments. There was an injury suffered by the assessee, he was operated upon and was undergoing rehabilitation upto November, 2011. His father also suffered massive heart attack and was unwell. There were professional commitments also. That is why he sought condonation of delay caused in filing of the appeal. That is how the hearing was scheduled in the second week of July, 2012.
