2016 (11) TMI 1746 - AT - Service Tax

Refund claim - confirmation of the adjudication order without appreciating the difficulties of the appellant - Rule 5 of Cenvat Credit Rules 2004 - HELD THAT - The matters are remanded to learned adjudicating authority to grant fair opportunity of hearing to the appellant for pleading both on facts and law as well as evidence. Considering the same the authority shall resolve the dispute at the grass root. Appeal remanded to learned adjudicating authority.

Summary

Issues:
- Misunderstanding regarding filing multiple appeals from a common Order-in-Appeal
- Request for fair opportunity of hearing and consideration of evidence
- Resolution of dispute by the adjudicating authority expediently

Analysis:
The judgment addresses the issue of misunderstanding by the appellant regarding the filing of multiple appeals arising from a common Order-in-Appeal. The appellant believed that only one appeal should be filed, leading to the subsequent filing of three appeals. The Tribunal acknowledges this misunderstanding and decides to dispose of all three appeals together. The Tribunal emphasizes the need for a fair opportunity for the appellant to present their case on both facts and law, including evidence. As a result, the matters are remanded to the adjudicating authority to resolve the dispute effectively.

Furthermore, the judgment highlights the importance of expeditiously resolving the matter, especially concerning a refund in question. The Tribunal directs the adjudicating authority to handle the case promptly to serve the purpose of the law. It is made clear that the Tribunal does not encourage out-of-turn appeals, but in this specific instance, the appeals are disposed of promptly to prevent unnecessary burden on the Tribunal. The Tribunal's decision to remand the appeals to the adjudicating authority underscores the significance of a thorough and fair hearing for the appellant to address the dispute effectively.