Case Law Details
It is settled legal position that consequent to amendment of Section 35A (3) w.e.f. 11.05.01, Commissioner (A) has no powers of remand. Therefore, the order of the Commissioner (A) requires to be set aside.
It is not known as to why the Assistant Commissioner chose not to give a personal hearing which is a clear violation of Principles of Natural Justice. The original authority has shown total disregard for the principles of natural justice in not granting personal hearing before passing the adjudication order. There is no indication that the respondent was delaying the adjudication proceedings as the reply has been promptly submitted by the respondents as has been duly noted by the original authority. He has held that the respondents have not produced any evidence to prove that the charge raised by them on the main service provider has been included on the tenable value of the main service provider. Apparently, the documents could not be produced by the respondents before the original authority. No doubt, that the matter could be directed to be dealt with by the Commissioner (A) or the matter could be dealt with by the Tribunal itself with the assistance of original authority. In the facts of the case, I hold that this course may not be desirable and I deem it appropriate that the matter must be considered afresh by the original authority himself.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/540/2010 & ST/CO/40/2010
Please become a Premium member. If you are already a Premium member, login here to access the full content.
