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Order passed by appellate authority without application of mind liable to be set aside
Case Law Details
- Case Name
- J.B.M. Auto Components Ltd. Vs Commissioner of Central Excise, Delhi-I (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
CESTAT, NEW DELHI BENCH
J.B.M. Auto Components Ltd.
Versus
Commissioner of Central Excise, Delhi-I
FINAL ORDER NO. ST/A/484 OF 2012-CUS
APPEAL NO. ST/486 OF 2006
JUNE 25, 2012
ORDER
Ms. Archana Wadhwa, Judicial Member
After hearing both sides, we find that the demand of Service Tax of Rs. 5,17,537/- stand confirmed against the appellant on the ground that during the period 2001-2002 and 2002-2003, they have provided management consultancy services to M/s. Krupp JBM Pvt. Ltd. Tamilnadu with whom they have entered into an agreement.
2. We find that Commissioner (Appeals) vide his impugned order ...
What could be considered as “reasonable Time” for passing Order after final Personal Hearing ?
Is there any circular / guidelines from CBEC / CESTAT about maximum time for issue of Adjudication Order after reserving the Order ?
What could be the affect of such delayed Order if issued after about 6 months of Personal Hearing ?