2008 (11) TMI 361 - AT - Service Tax

Natural Justice- Review- the review order which has been submitted by the revenue while filing all three appeals were signed by Reviewing Commissioner without any date. He also admits that the first page of the order which has been connected to the review order-in-appeal record also does not exhibit any date. In order to mitigate such hardship, assessee prayed that revenue shall produce original records, where reviewing authorities have passed the review order. Held that- allow the prayer and the matter shall be listed before the Bench on 26th November 2008. For such hearing of the matter, registry is directed to issue notice to all the three parties who are involved in all these three appeals and also send a copy of this order to all the litigants. It may be preferable for revenue to dispatch the copies of this order to respective authorities, Commissioner concerned and Jurisdictional Commissionerate to do the needful in the interest of justice.

Issues:
1. Recall of order based on important issue relating to Review order.
2. Review order not being dated and done within the prescribed time.
3. Opportunity for Revenue to produce original records.
4. Requirement for Reviewing Commissioners to file an affidavit.
5. Timeline for producing records and next steps.

Issue 1:
The judgment revolves around the decision to recall an order passed in the morning due to a significant issue concerning the Review order. The Tribunal considered it appropriate to recall the order in light of the case law provided by the Division Bench of the Tribunal. The representative of the Revenue prayed for reconsideration of the order, highlighting the lack of dates on the review orders and the absence of dates on the connected records. The Tribunal, acknowledging the gravity of the issue, decided to allow an opportunity for the Revenue to present original records showing how the orders authorizing the filing of appeals were passed by the reviewing authorities.

Issue 2:
The respondent's counsel argued that the review was not conducted within the prescribed time and the review order lacked a date, rendering the Revenue unable to appeal against the lower authorities' orders. The Tribunal acknowledged this argument and decided to recall the earlier order dismissing all three appeals of the Revenue, considering the serious issues of locus standi and the interest of justice involved. The Tribunal deemed it necessary to provide an opportunity for the Revenue to produce the original records containing the undated and unsigned review orders.

Issue 3:
The Tribunal directed the Reviewing Commissioners to file an affidavit explaining why they failed to date the orders authorizing the appeals and to confirm whether they met to decide on filing the appeals and reviewing the orders. The authorities acting in a statutory capacity were reminded of the importance of adhering to the law and properly dating and signing orders to validate them legally.

Issue 4:
In light of the observations made, the Revenue was instructed to produce the necessary records to resolve the doubts regarding the decision to authorize the appeals. The Tribunal granted a two-week timeline for the Revenue to comply with the order and scheduled a hearing for November 26, 2008. The registry was directed to notify all parties involved in the appeals and send a copy of the order to ensure compliance and justice.

This judgment emphasizes the importance of procedural compliance, proper documentation, and adherence to legal requirements in the context of appeals and review orders, ensuring transparency and fairness in the judicial process.

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