M/S. Perfect Technologies Vs. Commissioner of Central Excise and Service Tax, Siliguri - Court Judgment

SooperKanoon Citationsooperkanoon.com/1149836
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided OnFeb-19-2014
Case NumberSP-64/12 & S.T. Appeal No.39 of 12 (Arising Out of Order-in-Original No.03/Comm/ST/SLG/11-12 dated 28.10.2011 passed by Commr. of Central Excise & Service Tax, Siliguri.)
JudgeTHE HONOURABLE DR. D.M. MISRA, JUDICIAL MEMBER & THE HONOURABLE DR. I. P. LAL, TECHNICAL MEMBER
AppellantM/S. Perfect Technologies
RespondentCommissioner of Central Excise and Service Tax, Siliguri
Excerpt:
finance act, 1994 - section 78 -dr. d.m. misra, j. 1. this is an application for waiver of predeposit of service tax of rs.59.69 crores and equal amount of penalty imposed under section 78 of the finance act, 1994. 2. at the outset, the ld.consultant appearing for the applicant, has submitted that the impugned order has been passed in gross violation of principle of natural justice as the order was passed ex-parte by the ld. commissioner. he submits that on similar circumstances for the earlier period, this tribunal has remanded the matter for re-consideration of the issues vide order no.s-422/a-180/kol/2013 dated 01.07.2013. 3. the ld.a.r. for the revenue has been directed by the bench to examine the facts as to whether the present case is similar to the one decided by this tribunal, in their own case vide order dated.....
Judgment:

Dr. D.M. Misra, J.

1. This is an application for waiver of predeposit of service tax of Rs.59.69 Crores and equal amount of penalty imposed under Section 78 of the Finance Act, 1994.

2. At the outset, the ld.Consultant appearing for the Applicant, has submitted that the impugned order has been passed in gross violation of principle of natural justice as the order was passed ex-parte by the ld. Commissioner. He submits that on similar circumstances for the earlier period, this Tribunal has remanded the matter for re-consideration of the issues vide Order No.S-422/A-180/Kol/2013 dated 01.07.2013.

3. The ld.A.R. for the Revenue has been directed by the Bench to examine the facts as to whether the present case is similar to the one decided by this Tribunal, in their own case vide Order dated 01.07.2013.

4. The ld. A.R. for the Revenue has confirmed that the facts and circumstances involved in the present case are similar to the one passed by this Tribunal in remanding the case for denovo adjudication vide aforementioned order dated 01.07.2013.

5. After hearing both sides for some time, we find that the appeal itself can be disposed of at this stage. Consequently, after waiving the requirement of predeposit of dues adjudged and with the consent of both sides, the appeal is taken up for final disposal.

6. We find that this Tribunal in the Applicants own case involving similar facts and circumstances, remanded the matter for denovo adjudication, as the impugned order in that case also passed without observing the basic principle of natural justice. We find in the present case also, as fairly accepted by the ld.A.R. that there has been gross violation of principle of natural justice. In the result, we set aside the impugned order and remit the matter to the adjudicating authority for deciding the issue afresh. Needless to mention, a reasonable opportunity of hearing be granted to the Appellant to present their case. All issues are kept open. We expect that the Appellant would co-operate with the process of adjudication without seeking un-warranted adjournment.

7. The appeal is allowed by way of remand. Stay petition is disposed off.