2020 (2) TMI 1531 - AT - Service Tax

Principles of natural justice - ex-parte order - grievance of the appellant is that the scrutiny was not proper - HELD THAT - Inasmuch as there was no verification and examination of the work orders awarded to the appellant by the Adjudicating Authority, the examination of the same by Commissioner (Appeals) may not be proper - matter remanded to Assistant Commissioner for fresh decision after giving an opportunity to the appellants to put forth their case.

Summary

Issues: Proper verification and examination of work orders, fairness of the scrutiny process

In this judgment by the Appellate Tribunal CESTAT ALLAHABAD, the Hon'ble Members, Mrs. Archana Wadhwa and Mr. Anil G. Shakkawar, considered an appeal where the Commissioner (Appeals) had observed that the appellant had not submitted any reply to the Show Cause Notice (SCN) nor attended the personal hearing, leading to an ex-parte Order-in-Original by the adjudicating authority. The Commissioner (Appeals) took it upon himself to scrutinize each work order/contract awarded to the appellant, which the appellant contested as improper. The Tribunal noted the lack of verification and examination of the work orders by the Adjudicating Authority and deemed the examination by the Commissioner (Appeals) as not proper. Consequently, the impugned order was set aside, and the matter was remanded to the Assistant Commissioner for a fresh decision, with the appellants being given an opportunity to present their case. The Tribunal emphasized that every issue is to be revisited by the Assistant Commissioner to ensure fairness and proper consideration.