2018 (4) TMI 769 - AT - Service Tax

Consideration of additional documents/ grounds, which were submitted subsequent to filing of appeal before the Tribunal - the demand confirmed solely on the ground that the appellant could not produce the documents at the time of adjudication - Held that - Since the appellant at this juncture, submits that it can produce documents before the original authority, the matter can be remanded for passing a fresh adjudication order, upon consideration of the documents to be submitted by the appellant - appeal allowed by way of remand.

Summary

Issues:
Consideration of additional documents/grounds in appeal before the Tribunal.

Analysis:
The judgment pertains to a Misc. Application filed by the applicant for the consideration of additional documents/grounds submitted after filing the appeal before the Tribunal. The Tribunal accepted the additional documents for deciding the appeal. The issue was considered to be narrow in scope, and with the consent of both parties, the appeal was taken up for hearing and disposal on the same day.

The advocate for the appellant highlighted that the documents now relied upon were available to the Department before the matter was adjudicated. However, due to the failure of the earlier Counsel to urge the grounds and refer to the relied-upon documents, the adjudicating authority confirmed the demand. The adjudicating authority's decision was based on the appellant's inability to produce the documents at the time of adjudication.

Upon review, the Tribunal found that the matter could be remanded for a fresh adjudication order, considering that the appellant could now produce the documents before the original authority. Consequently, the Tribunal set aside the impugned order and remanded the matter to the original authority for a fresh adjudication. It was emphasized that the appellant should be granted an opportunity for a hearing before the fresh adjudication order is passed.

In conclusion, the appeal was allowed by way of remand to the original authority for a fresh adjudication of the matter. The judgment was dictated and pronounced in open court, ensuring transparency and procedural compliance.