2022 (3) TMI 327 - AT - Service Tax

Reconsideration of Tribunal s earlier remand order - Revenue filed an appeal on the ground that this verification report was not considered by the adjudicating authority as the same was received after the adjudication order was passed - HELD THAT - The appellant is mainly aggrieved by the Letter dated 05.03.2018 which was issued post de novo adjudication, however, this Tribunal in the earlier round of appeal remanded the matter to the adjudicating authority for passing a fresh order after verifying the fact about the payment of Service Tax. In compliance of the Tribunal s order the adjudicating authority had conducted the verification through the field officer, however, the report was received by the adjudicating authority post adjudication order passed by the adjudicating authority. The verification report given by the Field Officer, during the subsequent passing of the order needs to be considered, therefore, the Learned Commissioner (Appeals) in the Revenue s appeals rightly remanded the matter to the adjudicating authority for passing afresh order after considering the report dated 05.03.2018, therefore, there are no infirmity in the order of the Commissioner (Appeals) whereby the matter was remanded to the adjudicating authority. Appeal is dismissed.

Summary

Issues: Appeal against remand order by Commissioner (Appeals) based on fresh evidence of verification report post-adjudication order.

In this judgment by the Appellate Tribunal CESTAT AHMEDABAD, the appeal was directed against the Order-In-Appeal where the Commissioner (Appeals) remanded the matter to the adjudicating authority. The Revenue had filed an appeal based on a verification report dated 05.03.2018, which was not considered by the adjudicating authority as it was received after the adjudication order was passed. The appellant, represented by a consultant, argued that the said evidence should not be considered for the appeal. On the other hand, the Authorized Representative for the Revenue contended that the verification report was not fresh evidence but compliance with the Tribunal's earlier direction. The Tribunal noted that the verification report was crucial and needed consideration, upholding the Commissioner (Appeals) decision to remand the matter for a fresh order based on the report. The appellant was given the liberty to challenge the observations in the report with supporting records and documents.

The main contention revolved around the Letter dated 05.03.2018, issued post-de novo adjudication, which the appellant argued should not be considered as fresh evidence for the appeal. However, the Tribunal emphasized that the verification report, though received after the adjudication order, was essential for a thorough consideration of the matter. The Tribunal supported the Commissioner (Appeals) decision to remand the case for a fresh order based on the report, as it was crucial for determining the payment of Service Tax. The Tribunal found no fault in the decision to remand the matter, providing the appellant with the opportunity to counter the report's observations using relevant records and documents.

Ultimately, the Tribunal upheld the impugned order, dismissing the appeal and affirming the remand of the case to the adjudicating authority for a fresh order based on the verification report. The judgment highlighted the importance of considering all relevant evidence, even if received post the initial adjudication order, to ensure a just and thorough decision-making process in matters of taxation and compliance.