2012 (4) TMI 176 - AT - Service Tax

Condonation of delay of 37 days in filing Appeal before the Tribunal - Department itself is questioning the legality and propriety of the impugned Order and the Assessee are also in appeal - Held that - Appeal is dismissed remanding the matter back to Adjudicating Authority for deciding the matter afresh - giving opportunity of hearing to the Appellants.

Summary

Issues:
Condonation of delay in filing appeal, legality and propriety of impugned order, remand to Original Authority for fresh decision, consistent view of Tribunal in similar cases, disposal of appeals by way of remand.

Condonation of Delay:
The Assessee filed an application for condonation of delay of 37 days in filing their appeal, which was condoned by the Tribunal after considering the reasons provided in the application.

Legality and Propriety of Impugned Order:
Upon reviewing the records, the Tribunal noted that the Department itself questioned the legality and propriety of the impugned order. In such cases, the Tribunal has consistently remanded matters to the Original Authority for a fresh decision, allowing both parties to present their arguments and produce documents in support. The Tribunal cited previous cases where similar actions were taken, emphasizing the need for a fair hearing and a fresh decision by the Adjudicating Authority.

Remand to Original Authority:
The Tribunal decided to set aside the impugned order and remand the case to the Original Authority for a fresh decision. All issues were kept open, and both parties were granted the opportunity to present their case and relevant documents. The Tribunal stressed the importance of providing a fair hearing to the Appellants.

Disposal of Appeals by Way of Remand:
The Appeals were allowed by way of remand, and the Miscellaneous Application and Stay Petition were disposed of accordingly. Additionally, the Cross Objection filed by the Assessee against the Departmental Appeal was also disposed of as part of the decision.

In conclusion, the Tribunal granted the Assessee's application for condonation of delay, set aside the impugned order, and remanded the case to the Original Authority for a fresh decision, following a consistent approach taken in similar cases. The Appeals were disposed of by way of remand, ensuring a fair hearing and allowing both parties to present their arguments and evidence.