RAJIV SHAKDHER, J.

1. This is an appeal, whereby, challenge is laid to the order dated 03.05.2011, passed by the Customs, Excise and Service Tax Appellate Tribunal (in short, the Tribunal).

2. The appellant is aggrieved by the fact that the Tribunal, without getting into the merits of the matter, allowed the appeal of the Revenue, on the first returnable date, after notice was issued, in the appeal.

2.1. According to the appellant/Assessee, the appeal was filed by the Revenue on 14.02.2011.

2.2. It is stated by the appellant/Assessee that notice was served upon it on 23.03.2011, requiring it to appear before the Tribunal on 03.05.2011.

2.3. Concededly, the appellant/Assessee did not appear before the Tribunal on the said date, when, the Tribunal allowed the appeal, on the short ground that the service provider, i.e., the Transporter in this case, though, an individual had rendered service to the appellant/Assessee, which is a partnership firm.

2.4. For this purpose, the Tribunal relied upon the provisions of Rule 2(1)(d)(v)(g) of the Service Tax Rules, 1994, (in short, the 1994 Rules).

3. Learned counsel for the appellant says that apart from the fact that due opportunity was no