2018 (11) TMI 1706 - AT - Service Tax

Maintainability of appeal - documents on the basis of which certificate was issued, is not produced - HELD THAT - The documents on the basis of which certificate stated in para-4 of impugned Order-in-Appeal was issued were not produced before him and therefore, he did not accept the said certificate and further come to a conclusion that there was no reason to interfere in the Order-in-Original dated 30.04.2012. The matter to the Original Authority to verify the records, particularly reconciliation statement and verify the documents on the basis of which certificate stated in said para-4 of the impugned Order-in-Appeal was issued and decide the matter afresh - Appeal allowed by way of remand.

Summary

Issues: Appeal against Order-in-Appeal No. 480-ST/LKO/2012 for non-acceptance of certificate based on missing documents.

In this judgment by the Appellate Tribunal CESTAT ALLAHABAD, the main issue revolved around an appeal directed against Order-in-Appeal No. 480-ST/LKO/2012 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. The impugned order did not accept a certificate due to missing documents, leading to the rejection of the appellant's appeal. The Tribunal noted that the Commissioner should have provided an opportunity for the appellant to submit the necessary documents supporting the certificate. Consequently, the matter was remanded to the Original Authority for verification of records, particularly the reconciliation statement and the documents related to the certificate in question, allowing the appellants to submit all required documents to establish their case.

The Tribunal, comprising Hon’ble Smt. Archana Wadhwa, Member (Judicial), and Hon’ble Mr. Anil G. Shakkarwar, Member (Technical), after hearing representations from both sides, observed that the Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow, did not accept a certificate due to the absence of supporting documents. The Commissioner concluded that there was no reason to interfere with the Order-in-Original and rejected the appellant's appeal. The Tribunal found fault with this approach, emphasizing that the Commissioner should have allowed the appellant an opportunity to present the necessary documents. Therefore, the Tribunal set aside the impugned order and remanded the matter to the Original Authority for a fresh decision after verifying the records and documents related to the disputed certificate.

The judgment highlights the importance of due process and the right of the appellant to provide supporting documents for certificates under question. The Tribunal's decision to remand the matter signifies the need for a fair and thorough examination of all relevant documents before reaching a final decision. By allowing the appellants to submit all necessary documents to support their case, the Tribunal ensures a just and comprehensive review of the matter at hand, promoting transparency and fairness in the adjudication process.