9911796707
TMI Blog2012 (10) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... tire colour of the submissions made by the appellant got changed. Commissioner (Appeals), being the first appellate authority, is expected to go through the facts of the case as also the grounds raised before him, record the submissions made before him and to give his own finding on the same. Disposal of the appeal with distorted reproduction of appellant's submission and mere endorsement of the order of original adjudicating authority cannot be appreciated at all. Matter remanded to Commissioner (Appeals) for fresh decision. - ST/ 579 OF 2012 - ST/A/516 OF 2012-CUS. - Dated:- 26-6-2012 - MS. ARCHANA WADHWA, MATHEW JOHN, JJ. B.L. Narasimhan for the Appellant. K.P. Singh for the Respondent. ORDER Ms. Archana Wadhwa, Judi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods prior to 16.5.08, when the said service was not taxable. 5. It is seen from the impugned order of Commissioner (Appeals) as if the appellants have admitted their tax liability. For better appreciation of the impugned order, we reproduce the relevant part of the same : "I find that the appellants have neither contested nor controverted the aforesaid finding. I also find that the appellants in Para 6 of their present Memorandum of Appeal, admitting the above findings, have contended as under - "6. Appellant has filed reply dated 28.4.2011 dully acknowledged in Service Tax deptt. on 5.5.2011, challenging mainly the quantification of demand on the ground that gross payments received includes the amount of Service Tax received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal filed before the Commissioner (Appeals) "6. Appellant has filed reply dated 28.4.2011 duly acknowledged in Service Tax deptt on 05.05.2011 challenging mainly the quantification of demand on the ground that gross payments received includes the amount of Service Tax, received from M/s. Hindalco Industries Ltd., Renukoot, amount pertaining to supply of tangible goods for use service not taxable prior to 16.5.2008, and threshold exemption. 8. It is submitted that in the written submissions filed at the time of hearing before adjudicating authority, it was reiterated that Appellant does not want to contest the SCN on the merit, as far as it is with regard to deficiency in SCN that it failed to provide classification of services on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy. Commissioner (Appeals), being the first appellate authority, he is expected to go through the facts of the case as also the grounds raised before him, record the submissions made before him and to give his own finding on the same. Disposal of the appeal with distorted reproduction of appellant's submission and mere endorsement of the order of original adjudicating authority cannot be appreciated at all. 10. Having said so, we set aside the impugned order and remand the matter to Commissioner (Appeals) for fresh decision. Needless to say that he will give an opportunity to the appellant of hearing and to deal with their submission in detail. 11. Stay petition as also appeal get disposed of in the above manner. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
